Deputy Director of Income-tax Versus A. P. Moller Maersk - Income Tax - ITAT MUMBAI - Tri - Indo Denmark DTAA - Taxability of software as Royalty or FTS - Shipping Business - income from software usage which has been developed and maintained by the assessee Held that - Article-9(1) of Indo Denmark DTAA provides that the profits derived from operations of the ships in international traffic shall be taxable at a place where the effective management of the enterprise is situated and such a profit................................... Income Tax - Case Laws
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