Case Law Details
Case Name : Autodesk Asia Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number : IT(IT)A No. 27/Bang/2021
Date of Judgement/Order : 14/06/2021
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Bangalore
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Autodesk Asia Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Given the definition of royalties contained in Article 12 of the DTAAs mentioned in paragraph 41 of this judgment, it is clear that there is no obligation on the persons mentioned in section 195 of the Income Tax Act to deduct tax
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