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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Income accrued in India - royalty or fees for technical services ...

Income Tax

May 7, 2019

Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article or judgment and not the copyright - cannot be treated as royalty under Artile–12(3) of India–Germany Tax Treaty.

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