Software Sales Not Royalty Income under India-Japan DTAA: ITAT Delhi

DCIT Vs Dassault Systems Biovia K.K. (ITAT Delhi)

Introduction: The recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi in the case of DCIT Vs Dassault Systems Biovia K.K. clarifies the taxability of income from the sale of software products under the India-Japan Double Taxation Avoidance Agreement (DTAA). The tribunal ruled that such income does not constitute royalty and is not taxable under Article 12 of the DTAA. Here’s a detailed analysis of the judgment.

Detailed Anal

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