S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation-DTAA-India-USA [S.9(1)(vii), 195, art. 12, Art.136]
CIT (IT) v. Microsoft Regional Sales Pte.Ltd (2024) 298 Taxman 3 (SC) Editorial : CIT(IT) v. Microsoft Regional Sales Pte.Ltd (2024) 159 taxmann.com 278 (Delhi)(HC)