Income deemed to accrue or arise in India - the consideration ...

Case Laws Income Tax

December 24, 2022

Income deemed to accrue or arise in India - the consideration received by the assessee for permitting the right to use of brand name/trademark under TLA is nothing else but in the nature of royalties as defined under section 9(1)(vi) read with Article 12(3) of India – Turkey tax treaty. Therefore, we concur with the view expressed by learned DRP. - AT

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Income deemed to accrue or arise in India - the consideration ...

Case Laws Income Tax

December 24, 2022

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