https://www.taxtmi.com/highlights?id=56725 Income accrued in India - Taxability as Royalty income - the income earned by the assessee from sale of software, either directly to the customers in India or through Distributors or Resellers constitutes its business income and not the Royalty income. As admittedly the assessee did not have any Permanent Establishment in India, such income will not magnetize Indian taxation. - AT en-us Sat, 13 Feb 2021 18:01:44 +0530 Sat, 13 Feb 2021 18:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56725 Income accrued in India - Taxability as Royalty income - the income earned by the assessee from sale of software, either directly to the customers in India or through Distributors or Resellers constitutes its business income and not the Royalty income. As admittedly the assessee did not have any Permanent Establishment in India, such income will not magnetize Indian taxation. - AT Highlights Income Tax Sat, 13 Feb 2021 18:01:44 +0530 https://www.taxtmi.com/highlights?id=56725