https://www.taxtmi.com/highlights?id=60928 Income accrued in India - royalty receipts - transfer of copyright in the software - India-UK DTAA - The Impugned Rulings passed by the learned AAR are set aside and it is held that the payment received by EYGSL (UK) for providing access to computer software to its member firms of EY Network located in India, that is, EYGBS (India), does not amount to “royalty” liable to be taxed in India under the provisions of the Income Tax Act, 1961 and the India-UK DTAA. - HC en-us Tue, 14 Dec 2021 10:54:31 +0530 Tue, 14 Dec 2021 10:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60928 Income accrued in India - royalty receipts - transfer of copyright in the software - India-UK DTAA - The Impugned Rulings passed by the learned AAR are set aside and it is held that the payment received by EYGSL (UK) for providing access to computer software to its member firms of EY Network located in India, that is, EYGBS (India), does not amount to “royalty” liable to be taxed in India under the provisions of the Income Tax Act, 1961 and the India-UK DTAA. - HC Highlights Income Tax Tue, 14 Dec 2021 10:54:31 +0530 https://www.taxtmi.com/highlights?id=60928