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2018 (5) TMI 339 - AT - Income TaxIncome chargeable to tax in India - Income accrued in India - Royalty receipt - India Thailand DTAA - Held that:- As decided in assessee's own case [2017 (10) TMI 827 - ITAT DELHI] Income received by the assessee is not a royalty as per Article 12 of the DTAA between India and Thailand, therefore, the same is not chargeable to tax, despite the amendment in the Income Tax Act with retrospective effect by Finance Act, 2012. In the result, the common ground raised in both the appeals i.e. whether income received by the assessee is chargeable to tax according to the Indian Income Tax Act as royalty u/s. 9(1)(vi) of the Act as well as under Article 12 of the DTAA between India and Thailand are allowed.
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