https://www.taxtmi.com/caselaws?id=761965 The ITAT Delhi held that reimbursement of SAP Software and Microsoft License fees is not taxable as royalty, following the SC decision in Engineering Analysis Centre of Excellence case. Regarding ICT Service Charges taxation under Article 12 of India-Netherlands DTAA, the Tribunal found that the AO failed to examine factual aspects of agreements and nature of services in context of the "make available" clause amendment dated 30.08.1999. The matter was restored to AO for re-examination of the specific agreements and services under the amended DTAA provisions. en-us Wed, 18 Sep 2024 00:00:00 +0530 Wed, 20 Nov 2024 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761965 The ITAT Delhi held that reimbursement of SAP Software and Microsoft License fees is not taxable as royalty, following the SC decision in Engineering Analysis Centre of Excellence case. Regarding ICT Service Charges taxation under Article 12 of India-Netherlands DTAA, the Tribunal found that the AO failed to examine factual aspects of agreements and nature of services in context of the "make available" clause amendment dated 30.08.1999. The matter was restored to AO for re-examination of the specific agreements and services under the amended DTAA provisions. Case-Laws Income Tax Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761965