CBDT Transfer Pricing Instruction No.3/2003 dated 20.05.2003 | Latest Supreme Court Judgement
The Supreme Court has held in <strong>THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, MUMBAI M/s. S.G. ASIA HOLDINGS (INDIA) PVT. LTD.</strong> that in view of the...
Taxability of off the shelf software as ‘Royalty’ under the income-tax Act and DTAA
In this article we will consider whether the amounts received on account of supply of off the shelf software can be taxed as 'royalty' under...