https://www.taxtmi.com/highlights?id=23323 Royalty income from franchisee hotels - there is no agreement in terms of which the assessee was paid royalty is legally and factually correct, and therefore, the beneficial rate of tax will not apply. - A.O. has rightly charged the tax rate of 15% as given in the DTAA instead of 11.33% - AT en-us Sat, 13 Jun 2015 06:37:46 +0530 Sat, 13 Jun 2015 06:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23323 Royalty income from franchisee hotels - there is no agreement in terms of which the assessee was paid royalty is legally and factually correct, and therefore, the beneficial rate of tax will not apply. - A.O. has rightly charged the tax rate of 15% as given in the DTAA instead of 11.33% - AT Highlights Income Tax Sat, 13 Jun 2015 06:37:46 +0530 https://www.taxtmi.com/highlights?id=23323