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Aayush Singh

Latest Posts by Aayush Singh

Sale of Software Licenses not constitutes Royalty

October 17, 2021 4173 Views 0 comment Print

BMC Software Asia Pacific Pte Ltd. Vs ACIT (International Tax) (ITAT Pune) Facts of the case: ♦ The assessee is a Singapore based company, which has not filed its Income Tax Return for the AY 2010-11. However, the assessee company has earned income from sale of Software Licenses and income from Support, Maintenance and Training […]

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