https://www.taxtmi.com/highlights?id=33616 Receipt on account of sale of Shrink-wrap software is not in the nature of royalty hence is not liable in India in view of the provision of section 9(1)(iv) of the Act as well as Article 12(3) of the Double Taxation Avoidance Agreement between India and U.S.A - AT en-us Wed, 08 Mar 2017 06:58:30 +0530 Wed, 08 Mar 2017 06:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33616 Receipt on account of sale of Shrink-wrap software is not in the nature of royalty hence is not liable in India in view of the provision of section 9(1)(iv) of the Act as well as Article 12(3) of the Double Taxation Avoidance Agreement between India and U.S.A - AT Highlights Income Tax Wed, 08 Mar 2017 06:58:30 +0530 https://www.taxtmi.com/highlights?id=33616