https://www.taxtmi.com/highlights?id=51278 Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance to the MSA cannot be treated as “royalty” under Article 12(4) of the India-Netherland DTAA. en-us Fri, 17 Jan 2020 18:41:46 +0530 Fri, 17 Jan 2020 18:41:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51278 Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance to the MSA cannot be treated as “royalty” under Article 12(4) of the India-Netherland DTAA. Highlights Income Tax Fri, 17 Jan 2020 18:41:46 +0530 https://www.taxtmi.com/highlights?id=51278