https://www.taxtmi.com/highlights?id=67324 Income deemed to accrue or arise in India - the consideration received by the assessee for permitting the right to use of brand name/trademark under TLA is nothing else but in the nature of royalties as defined under section 9(1)(vi) read with Article 12(3) of India – Turkey tax treaty. Therefore, we concur with the view expressed by learned DRP. - AT en-us Sat, 24 Dec 2022 15:15:40 +0530 Sat, 24 Dec 2022 15:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67324 Income deemed to accrue or arise in India - the consideration received by the assessee for permitting the right to use of brand name/trademark under TLA is nothing else but in the nature of royalties as defined under section 9(1)(vi) read with Article 12(3) of India – Turkey tax treaty. Therefore, we concur with the view expressed by learned DRP. - AT Highlights Income Tax Sat, 24 Dec 2022 15:15:40 +0530 https://www.taxtmi.com/highlights?id=67324