Case Law Details
Case Name : DDIT - International Taxation Vs Tetra Pak India Pvt. Ltd. (ITAT Pune)
Appeal Number : ITA No. 1857 to 1859/PUN/2014
Date of Judgement/Order : 09/09/2019
Related Assessment Year : 2009-10 to 2011-12
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DDIT – International Taxation Vs Tetra Pak India Pvt. Ltd. (ITAT Pune)
the payment made for the use of copyrighted article was not royalty. The definition of ‘royalty’ under DTAA had not been amended though there is retrospective amendment to sect
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