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2023 (5) TMI 542 - AT - Income TaxIncome deemed to accrue or arise in India - taxability of ‘royalty' - subscription fees taxable as ‘royalty’ in India - issue arising is recurring in nature - HELD THAT:- This Tribunal in the latest judgement for A.Y.2017-18 [2022 (10) TMI 1171 - ITAT MUMBAI] uphold the plea of the assessee and delete the impugned addition in respect of subscription fees received by the assessee - Decided in favour of assessee.
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