https://www.taxtmi.com/highlights?id=70745 Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the payment made by CPI to the Assessee for accessing the SAP system does not amount to process royalty under Section 9(1)(vi) of the Act. - HC en-us Wed, 05 Jul 2023 08:01:18 +0530 Wed, 05 Jul 2023 08:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70745 Accrual of income in India - Royalty receipt - consideration received by the Assessee from CPI for the use of the SAP system - the ITAT is correct in holding that the payment made by CPI to the Assessee for accessing the SAP system does not amount to process royalty under Section 9(1)(vi) of the Act. - HC Highlights Income Tax Wed, 05 Jul 2023 08:01:18 +0530 https://www.taxtmi.com/highlights?id=70745