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2008 (11) TMI 74 - HC - Income Tax

Agreement to provide patents, information regarding certain contract products, assistance for the manufacture etc. – royalty, technical assistance fee - taxability in India – Tribunal rightly hold that the definition of the term “royalty” in Explanation 2 to Section 9(1)(vii) will not apply to the said term as used in DTAA between India & Federal Republic of Germany - income would be royalty but fall within expression ‘industrial or commercial profits’ within the meaning of Article III of DTAA

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