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    Income Tax

    Royalty u/s 9(1(vi) - non resident assessee - Such payment for...

    Non-resident payment for technical info classified as royalty u/s 9(1)(vi) of Income Tax Act & India-Germany DTAA.

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    Income TaxSeptember 20, 2013Case LawsAT

    Royalty u/s 9(1(vi) - non resident assessee - Such payment for use of technical information and know how has to be considered as royalty both under the provisions of Income Tax Act and under the provisions of DTAA between India and Germany even if the payment is lump sump and not recurring - AT

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