Thursday, September 27, 2018

Sum paid for use of computer software not royalty in absence of amendment to definition of royalty in DTAA

IT/ILT: In absence of a provision similar to Explanation 4 to section 9(1)(vi) making amendment in definition of royalty in India-Belgium DTAA, payment made for use or right to use of computer software cannot be treated as royalty under India Belgium tax treaty

from www.taxmann.com Latest Case Laws https://ift.tt/2Q8IdoT
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