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

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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X