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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Characterizing subscription revenue received - Indian–United ...

Income Tax

January 5, 2020

Characterizing subscription revenue received - Indian–United Kingdom Tax Treaty - PE in India - not only the subscription fee is in the nature of royalty but the provision of Article–13(6) of the Tax Treaty would not be applicable to the assessee

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