https://www.taxtmi.com/highlights?id=69134 Royalty - Income taxable in India or not - access to online database of journals and books - it is very much clear, only limited right of access to the database was granted to customers on subscription basis. Therefore, in our view, the amount received will not fall within the ambit of royalty as defined under Article 12(3) of the tax treaty. - AT en-us Sat, 08 Apr 2023 15:55:45 +0530 Sat, 08 Apr 2023 15:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69134 Royalty - Income taxable in India or not - access to online database of journals and books - it is very much clear, only limited right of access to the database was granted to customers on subscription basis. Therefore, in our view, the amount received will not fall within the ambit of royalty as defined under Article 12(3) of the tax treaty. - AT Highlights Income Tax Sat, 08 Apr 2023 15:55:45 +0530 https://www.taxtmi.com/highlights?id=69134