https://www.taxtmi.com/caselaws?id=15351 The court held that the agreement dated December 16, 1975, was valid and fell under the proviso to section 9(1)(vi), exempting the royalty payment from taxation in India. The assessee was not liable under section 9(1)(i) or section 9(1)(vi), and the decision favored the assessee on all counts. en-us Mon, 26 Jul 1999 00:00:00 +0530 Thu, 06 Aug 2009 10:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15351 The court held that the agreement dated December 16, 1975, was valid and fell under the proviso to section 9(1)(vi), exempting the royalty payment from taxation in India. The assessee was not liable under section 9(1)(i) or section 9(1)(vi), and the decision favored the assessee on all counts. Case-Laws Income Tax Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15351