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    <title>Software Sale Payments Not &quot;Royalty&quot; Under Article 12(4) of Indo-Netherland DTAA; Not Taxable in India.</title>
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    <description>Taxability of sale of software as “Royalty” - payment received by the assessee for sums does not amount to “royalty” within the meaning of Article 12(4) of Indo-Netherland DTAA and accordingly, the same is not taxable in India. - AT</description>
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      <description>Taxability of sale of software as “Royalty” - payment received by the assessee for sums does not amount to “royalty” within the meaning of Article 12(4) of Indo-Netherland DTAA and accordingly, the same is not taxable in India. - AT</description>
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