Chargeability of tax @ 20% as royalty under the Indian Italy ...
Case Laws Income Tax
March 29, 2017
Chargeability of tax @ 20% as royalty under the Indian Italy DTAA, the amounts recovered towards reimbursement of expenses - Such reimbursement of expenses without any mark up does not justify its taxability in the hands of assessee being royalty @ 20%. - AT
View Source