In this article, the author considers the implications of the recent decision of the Income Tax Appellate Tribunal in the case of Microsoft Corporation v. ADIT (2010) with regard to the taxation of payments in respect of software.
In this article, the author considers the implications of the recent decision of the Income Tax Appellate Tribunal in the case of Microsoft Corporation v. ADIT (2010) with regard to the taxation of payments in respect of software.