https://www.taxtmi.com/highlights?id=14634 Royalty u/s 9(1(vi) - non resident assessee - Such payment for use of technical information and know how has to be considered as royalty both under the provisions of Income Tax Act and under the provisions of DTAA between India and Germany even if the payment is lump sump and not recurring - AT en-us Fri, 20 Sep 2013 10:48:06 +0530 Fri, 20 Sep 2013 10:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14634 Royalty u/s 9(1(vi) - non resident assessee - Such payment for use of technical information and know how has to be considered as royalty both under the provisions of Income Tax Act and under the provisions of DTAA between India and Germany even if the payment is lump sump and not recurring - AT Highlights Income Tax Fri, 20 Sep 2013 10:48:06 +0530 https://www.taxtmi.com/highlights?id=14634