https://www.taxtmi.com/highlights?id=55044 Income accrue in India - PE in India - nature of income - the distribution revenue earned by the appellant-assessee cannot be taxed as royalty albeit as a business income. Since, assessee has already offered income as business income in terms of the MAP, therefore, the income as declared by the assessee in accordance with the MAP and accepted by the Department in the earlier years has to be accepted. - AT en-us Wed, 07 Oct 2020 11:55:38 +0530 Wed, 07 Oct 2020 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55044 Income accrue in India - PE in India - nature of income - the distribution revenue earned by the appellant-assessee cannot be taxed as royalty albeit as a business income. Since, assessee has already offered income as business income in terms of the MAP, therefore, the income as declared by the assessee in accordance with the MAP and accepted by the Department in the earlier years has to be accepted. - AT Highlights Income Tax Wed, 07 Oct 2020 11:55:38 +0530 https://www.taxtmi.com/highlights?id=55044