Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article or judgment and not the copyright - cannot be treated as royalty under Artile–12(3) of India–Germany Tax Treaty.
Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article or judgment and not the copyright - cannot be treated as royalty under Artile–12(3) of India–Germany Tax Treaty.
Note: It is a system-generated summary and is for quick reference only.
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