https://www.taxtmi.com/highlights?id=56202 Accrual of income - Royalty - the distribution rights granted by the assessee to NGC India is only a commercial right / Broad Cast reproduction right and not copyright and consequently consideration received by the assessee for the same cannot be treated as royalty or fees for included services under Article 12 of India-USA DTAA - AT en-us Tue, 05 Jan 2021 11:13:35 +0530 Tue, 05 Jan 2021 11:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56202 Accrual of income - Royalty - the distribution rights granted by the assessee to NGC India is only a commercial right / Broad Cast reproduction right and not copyright and consequently consideration received by the assessee for the same cannot be treated as royalty or fees for included services under Article 12 of India-USA DTAA - AT Highlights Income Tax Tue, 05 Jan 2021 11:13:35 +0530 https://www.taxtmi.com/highlights?id=56202