https://www.taxtmi.com/caselaws?id=296781 The Authority for Advance Rulings (AAR) determined that the payment of Rs. 12.70 million by the applicant to VIVO for the exclusive right to offer ring back tone services to VIVO's customers in Brazil is income deemed to accrue or arise in India as royalties under section 9(1)(vi)(b) of the Income-tax Act. Additionally, the payment was found taxable in India under the India-Brazil Tax Treaty as royalties for information concerning industrial, commercial, or scientific experience. en-us Thu, 26 Dec 2019 00:00:00 +0530 Fri, 06 Aug 2021 09:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296781 The Authority for Advance Rulings (AAR) determined that the payment of Rs. 12.70 million by the applicant to VIVO for the exclusive right to offer ring back tone services to VIVO's customers in Brazil is income deemed to accrue or arise in India as royalties under section 9(1)(vi)(b) of the Income-tax Act. Additionally, the payment was found taxable in India under the India-Brazil Tax Treaty as royalties for information concerning industrial, commercial, or scientific experience. Case-Laws Income Tax Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296781