https://www.taxtmi.com/highlights?id=36939 Supply of software on licence - Taxability in India - If the receipts cannot be taxed under the treaty as royalty, then it cannot be taxed under the domestic law under section 9(1)(vi) Income Tax Act and the amended provision cannot be read into treaty - AT en-us Mon, 20 Nov 2017 07:24:53 +0530 Mon, 20 Nov 2017 07:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36939 Supply of software on licence - Taxability in India - If the receipts cannot be taxed under the treaty as royalty, then it cannot be taxed under the domestic law under section 9(1)(vi) Income Tax Act and the amended provision cannot be read into treaty - AT Highlights Income Tax Mon, 20 Nov 2017 07:24:53 +0530 https://www.taxtmi.com/highlights?id=36939