https://www.taxtmi.com/caselaws?id=189118 Royalty paid for a licence to use a trade-mark in India was treated as deemed to accrue or arise in India under section 9(1)(vi) because the right was exercised in India to earn income from an Indian source. The treaty source rule in article 12(7) was read consistently with the statute, and the two sub-paragraphs were held not to be mutually exclusive. Since the trade-mark was used in India for business operations generating income there, the agreement did not provide a more beneficial contrary result, so the royalty remained taxable in India. en-us Mon, 06 May 1996 00:00:00 +0530 Wed, 28 Dec 2016 17:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189118 Royalty paid for a licence to use a trade-mark in India was treated as deemed to accrue or arise in India under section 9(1)(vi) because the right was exercised in India to earn income from an Indian source. The treaty source rule in article 12(7) was read consistently with the statute, and the two sub-paragraphs were held not to be mutually exclusive. Since the trade-mark was used in India for business operations generating income there, the agreement did not provide a more beneficial contrary result, so the royalty remained taxable in India. Case-Laws Income Tax Mon, 06 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189118