https://www.taxtmi.com/highlights?id=58156 Income chargeable to tax in India - Amount received by the Assessee for sale of software amounted to royalty as defined under Explanation 2 to Section 9(1)(vi) of the Income-tax Act, 1961 and under Section 12 of the India-Israel (DTAA) - Following the decision of Apex court that, the activity is not taxable in India - HC en-us Fri, 28 May 2021 16:48:36 +0530 Fri, 28 May 2021 16:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58156 Income chargeable to tax in India - Amount received by the Assessee for sale of software amounted to royalty as defined under Explanation 2 to Section 9(1)(vi) of the Income-tax Act, 1961 and under Section 12 of the India-Israel (DTAA) - Following the decision of Apex court that, the activity is not taxable in India - HC Highlights Income Tax Fri, 28 May 2021 16:48:36 +0530 https://www.taxtmi.com/highlights?id=58156