https://www.taxtmi.com/highlights?id=28097 Sale of software as part of machinery - amount of sales consideration received by the assessee on account of sale of machine along with it operating software would not constitute “Royalty” within the meaning of article 12(3) of the Indo-Israel DTAA. - AT en-us Thu, 24 Mar 2016 01:10:44 +0530 Thu, 24 Mar 2016 01:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28097 Sale of software as part of machinery - amount of sales consideration received by the assessee on account of sale of machine along with it operating software would not constitute “Royalty” within the meaning of article 12(3) of the Indo-Israel DTAA. - AT Highlights Income Tax Thu, 24 Mar 2016 01:10:44 +0530 https://www.taxtmi.com/highlights?id=28097