Income accrued in India - subscription/distribution revenue ...
India Subscription Revenue Classified as Business Income, Not Royalty; Not Taxable as Royalty Under Indian Law.
March 2, 2022
Case Laws Income Tax AT
Income accrued in India - subscription/distribution revenue derived by the assessee as assessable to tax as royalty - the amount received cannot be brought to tax in India as royalty and the same is in the nature of business income. - AT
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