TMI BlogIncome taxable in India - subscription revenue for allowed ‘access’ to the database to view the videos -...Income taxable in India - subscription revenue for allowed ‘access’ to the database to view the videos - taxability of foreign income in India - the subscription revenue received by the assessee is not taxable as ‘Royalty’ in the hands of the assessee under Article 12 of the India-USA DTAA - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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