Amount received is in the nature of royalty or not - taxability ...
Income from Cincom Gateway access deemed royalty u/s 9(1)(xi) of Indian Income Tax Act; taxable in India.
January 1, 2016
Case Laws Income Tax AT
Amount received is in the nature of royalty or not - taxability in India - Section 9(1)(xi) - activity of providing access to its internet by which it provides a gateway that will facilitate call centers to incoming and outgoing calls from India to the people of USA, referred as Cincom Gateway - Is in the nature of royalty - taxable in India - AT
View Source