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2017 (7) TMI 766 - AT - Income TaxAddition treating sale of “Standard Software” in the nature of Royalty - Held that:- As decided in assessee's own case for A.Ys. 2007-08, 2008-09 and 2009-10 sale of software by the assessee is a standard software which is chargeable to tax under Article 7 of DTAA as business income of the assessee and not under Article 12 as ‘Royalty'
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