https://www.taxtmi.com/highlights?id=46330 Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article or judgment and not the copyright - cannot be treated as royalty under Artile–12(3) of India–Germany Tax Treaty. en-us Tue, 07 May 2019 06:05:50 +0530 Tue, 07 May 2019 06:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46330 Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article or judgment and not the copyright - cannot be treated as royalty under Artile–12(3) of India–Germany Tax Treaty. Highlights Income Tax Tue, 07 May 2019 06:05:50 +0530 https://www.taxtmi.com/highlights?id=46330