https://www.taxtmi.com/highlights?id=43469 Accrual of Income in India - assessee as a non-resident company which received licence fees in terms of "Membership and Technology Transfer Agreement" - the receipt cannot be characterized as ‘royalty’ and, therefore, the same is outside the purview of taxation in view of India-Canada DTAA. en-us Sat, 22 Dec 2018 08:48:45 +0530 Sat, 22 Dec 2018 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43469 Accrual of Income in India - assessee as a non-resident company which received licence fees in terms of "Membership and Technology Transfer Agreement" - the receipt cannot be characterized as ‘royalty’ and, therefore, the same is outside the purview of taxation in view of India-Canada DTAA. Highlights Income Tax Sat, 22 Dec 2018 08:48:45 +0530 https://www.taxtmi.com/highlights?id=43469