The term of 'Royalty' as defined in the Act shows that it does ...
'Royalty' Exclusion: Advisory Services Abroad Not Taxable in India Under Act's Definition.
February 6, 2014
Case Laws Income Tax AT
The term of 'Royalty' as defined in the Act shows that it does not include any information provided in the course of advisory services - services were rendered abroad, no part of income had accrued or arisen in India - AT
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