Income taxable in India - TDS u/s 195 - Royalty or Business ...

Case Laws Income Tax

November 7, 2023

Income taxable in India - TDS u/s 195 - Royalty or Business Profit - the process involved in providing the services to the end users / customers is not “secret” but a standard commercial process followed by the industry players. Therefore the said process also cannot be classified as a “secret process”, as is required by the definition of “royalty” mentioned in clause 4 of Article 12 of India-Netherlands DTAA. - AT

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Income taxable in India - TDS u/s 195 - Royalty or Business ...

Case Laws Income Tax

November 7, 2023

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