TMI BlogAccrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from...Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there was no right to use the computer software - income of the assessee which was brought to tax by the Revenue authorities cannot be brought to tax and the same is directed to be deleted. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
