Sponsored
    Follow Us:

Case Law Details

Case Name : IBM Singapore Pte Ltd. Vs DCIT (ITAT Banglore)
Related Assessment Year : 2014-15
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

IBM Singapore Pte Ltd. Vs DCIT (ITAT Banglore)

As per the decision rendered by Hon’ble Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd., sale proceeds received by the assessee on sale of software licenses cannot be categorized as “Royalty” within the meaning of provisions of DTAA.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

These cross appeals are directed against the order dated 28.9.2018 passed by Ld. CIT(A)-12, Ban

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31