Case Law Details
Case Name : CIT (International Taxation) Vs Gracemac Corporation (Delhi High Court)
Appeal Number : ITA 32/2022
Date of Judgement/Order : 07/03/2022
Related Assessment Year : 2005-2006 & 2007-08
Courts :
All High Courts Delhi High Court
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CIT (International Taxation) Vs Gracemac Corporation (Delhi High Court)
High court held that licensing of software products of Microsoft in the Territory of India by the Respondent was not taxable in India as Royalty under Section 9(1)(vi) of the Act read with Article 12 of the Indo US DTAA.
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