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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Taxability of software sale by the US entity to Indian entities ...

Income Tax

February 15, 2024

Taxability of software sale by the US entity to Indian entities - Indian subsidiary is held as DAPE [Dependent Agent Permanent Establishment] of the assessee in India - when DAPE is remunerated at arm’s length - The Tribunal, following its previous rulings, found the assessment to misinterpret the distribution agreement and BAPA, holding that if the DAPE is remunerated at arm's length, no further addition can be made.

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