https://www.taxtmi.com/highlights?id=66036 Income deemed to accrue or arise in India - Royalty Income - conducting research activities - Article 13(3)of India-UK DTAA shows that the transaction shall fall under the ambit of Royalty only when payments are received from a buyer to exploit the underlying copyrights of an article or payment is made for information concerning industrial, commercial or scientific experience.- AT en-us Thu, 13 Oct 2022 22:13:51 +0530 Thu, 13 Oct 2022 22:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66036 Income deemed to accrue or arise in India - Royalty Income - conducting research activities - Article 13(3)of India-UK DTAA shows that the transaction shall fall under the ambit of Royalty only when payments are received from a buyer to exploit the underlying copyrights of an article or payment is made for information concerning industrial, commercial or scientific experience.- AT Highlights Income Tax Thu, 13 Oct 2022 22:13:51 +0530 https://www.taxtmi.com/highlights?id=66036