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2016 (4) TMI 1403 - KARNATAKA HIGH COURTIncome chargeable to tax in India - Royalty Income - Whether fees received can be treated as royalty as defined under section 9(l)(vi) of the Income-tax Act, 1961, and under Article 12 of the applicable DTAA? - HELD THAT:- As conceded the questions which arise for consideration are already answered by the decision of this Court in the case of Commissioner of Income Tax Vs. Synopsis International Old Ltd.[2013 (2) TMI 448 - KARNATAKA HIGH COURT]. However, she submitted that the matter is carried before the Apex Court. When the issues are already covered by the above referred decision of this Court, we do not find that any substantial question of law would arise for consideration.
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