Whether a tax resident of Singapore, taxable for sale of computer software in terms of the India-Singapore DTAA?
Quick Summary
Court :
ITAT Bnagalore
Brief :
This is an appeal by the assessee against the final Order of Assessment dated 14.07.2017 by the DCIT(International Taxation), Circle � 1(1), Bengaluru, passed under section 143(3) r.ws. 144C(5) of the Income Tax Act, 1961 (hereinafter called �the Act�), relating to Assessment Year 2014-15.
Citation :
IT(TP)A No.1861/Bang/2017
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Poojitha Raam Vinay
Published in Income Tax
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