https://www.taxtmi.com/highlights?id=55201 Income accrued in India - Amount received by the assessee from its distributors for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of “royalty” as per Article 12 of the India-Finland tax treaty. - AT en-us Sat, 17 Oct 2020 13:26:40 +0530 Sat, 17 Oct 2020 13:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55201 Income accrued in India - Amount received by the assessee from its distributors for sale of specialized software and maintenance and support services (including upgrades) cannot be held as being in the nature of “royalty” as per Article 12 of the India-Finland tax treaty. - AT Highlights Income Tax Sat, 17 Oct 2020 13:26:40 +0530 https://www.taxtmi.com/highlights?id=55201