Accrual of income - Royalty - the distribution rights granted by ...
Income Tax
January 5, 2021
Accrual of income - Royalty - the distribution rights granted by the assessee to NGC India is only a commercial right / Broad Cast reproduction right and not copyright and consequently consideration received by the assessee for the same cannot be treated as royalty or fees for included services under Article 12 of India-USA DTAA - AT
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