https://www.taxtmi.com/highlights?id=53919 Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of ‘royalty’ en-us Sat, 04 Jul 2020 18:47:25 +0530 Sat, 04 Jul 2020 18:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53919 Taxability of receipt from sale of 'off-the shelf' software as 'Royalty' - India-Finland Tax Treaty - amount received by the assessee from its distributor for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of ‘royalty’ Highlights Income Tax Sat, 04 Jul 2020 18:47:25 +0530 https://www.taxtmi.com/highlights?id=53919