https://www.taxtmi.com/highlights?id=43036 Receipts on account of “Sale of Software” - chargeability to tax as income from Royalty u/s 9(1)(vi) and Article 12 of the DTAA - India-Ireland DTAA - Since treaty provisions are more beneficial, an adjudication on nature of receipts vis a vis provisions of Section 9(1)(vi) is not required. en-us Mon, 03 Dec 2018 16:59:08 +0530 Mon, 03 Dec 2018 16:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43036 Receipts on account of “Sale of Software” - chargeability to tax as income from Royalty u/s 9(1)(vi) and Article 12 of the DTAA - India-Ireland DTAA - Since treaty provisions are more beneficial, an adjudication on nature of receipts vis a vis provisions of Section 9(1)(vi) is not required. Highlights Income Tax Mon, 03 Dec 2018 16:59:08 +0530 https://www.taxtmi.com/highlights?id=43036