https://www.taxtmi.com/highlights?id=59840 Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there was no right to use the computer software - income of the assessee which was brought to tax by the Revenue authorities cannot be brought to tax and the same is directed to be deleted. - AT en-us Sat, 25 Sep 2021 12:16:34 +0530 Sat, 25 Sep 2021 12:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59840 Accrual of Income in India - Royalty - right to use the software - overriding effect to the DTAA - from reading of the terms of the agreements, it is clear that there was no right to use the computer software - income of the assessee which was brought to tax by the Revenue authorities cannot be brought to tax and the same is directed to be deleted. - AT Highlights Income Tax Sat, 25 Sep 2021 12:16:34 +0530 https://www.taxtmi.com/highlights?id=59840