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Microsoft Regional Sales Pte Ltd, New ... vs Acit Circle-2(2)(1) - International ... on 30 August, 2022

other connected was relied to contend that subscription to the cloud computing services do not give rise royalty income. The Ld DR supported the findings ... royalty but merely a consideration for online access of the cloud computing services for process and storage of data or run the applications. 7.2 While
Income Tax Appellate Tribunal - Delhi Cites 8 - Cited by 0 - G S Pannu - Full Document
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