Should you pay Sales Tax on Photography?
Composite Contracts and Applicability of Sales Tax: Is ‘Dominant Intention Test’ still hold good?
Composite Contracts and Applicability of Sales Tax: Is ‘Dominant Intention Test’ still hold good?
Director of Income Tax vs. Infrasoft Ltd. Delhi High Court 22.11.2013 Key Words: taxability, use of software, royalty, double taxation, Double Taxation Avoidance Agreement, license, transfer of copyright, transfer of copyrighted article, copyright, computer programme Relevant Statutory Provisions: Income Tax Act, 1961: Ss. 260A, 9(1)(vi), Double Taxation Avoidance Agreement (DTAA): Article 7, 12(3) Facts: The Respondent/Assessee (A) in this case…