Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty -...

Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of ‘royalty’ .....

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