https://www.taxtmi.com/highlights?id=55435 Income from royalty - bookings arising from India, the payment for Altea Reservation System (ARS) is made by the British Airways for the use of system for the purpose of business in India and for the purpose of earning income from India - Mere amendment to Section 9(1)(vi) cannot result in a change. - the Finance Act, 2012 will not affect Article 12 of the DTAAs - AT en-us Sat, 07 Nov 2020 09:50:27 +0530 Sat, 07 Nov 2020 09:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55435 Income from royalty - bookings arising from India, the payment for Altea Reservation System (ARS) is made by the British Airways for the use of system for the purpose of business in India and for the purpose of earning income from India - Mere amendment to Section 9(1)(vi) cannot result in a change. - the Finance Act, 2012 will not affect Article 12 of the DTAAs - AT Highlights Income Tax Sat, 07 Nov 2020 09:50:27 +0530 https://www.taxtmi.com/highlights?id=55435