https://www.taxtmi.com/highlights?id=59693 Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident that different rates of taxes in respect of royalty and piece for technical services were provided under different agreements. Therefore, the Tribunal has rightly taken the view that for the purposes of computing tax payable on the royalty income received, it has to be taxed with reference to the provisions of the agreement. - HC en-us Wed, 15 Sep 2021 14:56:16 +0530 Wed, 15 Sep 2021 14:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59693 Application of section 115A or DTAA separately for one sources of income covered by different agreements - From perusal of the aforesaid explanatory notes, it is evident that different rates of taxes in respect of royalty and piece for technical services were provided under different agreements. Therefore, the Tribunal has rightly taken the view that for the purposes of computing tax payable on the royalty income received, it has to be taxed with reference to the provisions of the agreement. - HC Highlights Income Tax Wed, 15 Sep 2021 14:56:16 +0530 https://www.taxtmi.com/highlights?id=59693