https://www.taxtmi.com/highlights?id=42454 Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of the India-Netherlands DTAA, and it is a cost sharing agreement, in nature of reimbursement - additions deleted. en-us Sat, 03 Nov 2018 13:36:20 +0530 Sat, 03 Nov 2018 13:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42454 Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of the India-Netherlands DTAA, and it is a cost sharing agreement, in nature of reimbursement - additions deleted. Highlights Income Tax Sat, 03 Nov 2018 13:36:20 +0530 https://www.taxtmi.com/highlights?id=42454