Case Law Details
Case Name : CAE Simulation Training P. Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 2573/Del/2022
Date of Judgement/Order : 18/09/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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CAE Simulation Training P. Ltd. Vs DCIT (ITAT Delhi)
ITAT Delhi held that consideration paid for testing the ability of candidates do not fall within the purview of royalty under Article 13 of India-UK DTAA. Hence, there is no obligation withholding of tax u/s 195 of the Income T
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