Sale of Software

Sale - of - Software - Royalty - Indo - US - Treaty - ITAT - TAXSCAN
Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]
March 12, 2023
Sale of Software - Indian Resellers - Distributors - Royalty - Income Tax Act - Indo-USA Treaty - ITAT - Taxscan
Sale of Software to Indian Resellers / Distributors not amount to ‘Royalty’ as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]
April 5, 2022
Sale of Software - Associated Hardware - Royalty - ITAT - Taxscan
Receipt for Sale of Software with Associated Hardware can’t be treated as ‘Royalty’: ITAT [Read Order]
August 10, 2021
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