https://www.taxtmi.com/highlights?id=21598 Addition on account of IPCL/link charges - the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee - said payments do not constitute Royalty under the provisions of Article 12 of the tax treaty - AT en-us Sat, 31 Jan 2015 14:44:43 +0530 Sat, 31 Jan 2015 14:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21598 Addition on account of IPCL/link charges - the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee - said payments do not constitute Royalty under the provisions of Article 12 of the tax treaty - AT Highlights Income Tax Sat, 31 Jan 2015 14:44:43 +0530 https://www.taxtmi.com/highlights?id=21598