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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Taxability of sale of software as “Royalty” - payment received ...

Income Tax

July 28, 2016

Taxability of sale of software as “Royalty” - payment received by the assessee for sums does not amount to “royalty” within the meaning of Article 12(4) of Indo-Netherland DTAA and accordingly, the same is not taxable in India. - AT

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