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No Addition on Royalty for Database Access License as per Indo-Swiss Tax Treaty
Case Law Details
- Case Name
- IMS AG Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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IMS AG Vs DCIT (ITAT Mumbai)
The issue under consideration is whether AO is correct in making addition for royalty on account of alleged royalty taxable under section 9 (l)(vi) of the Income Tax Act, 1961 read with Article 12(3) of India Switzerland Double Taxation Avoidance Agreement (DTAA)?
ITAT states that, the conclusions so arrived at by the Authority for Advance Ruling, which now stand approved by Hon’ble jurisdictional High Court, are equally applicable in the context of Indo Swiss DTAA as well. It is only elementary that when the assessee is not taxable under the provisions of th...
