https://www.taxtmi.com/highlights?id=71866 Income deemed to accrue or arise in India - Royalty - provision of bandwidth capacity and for provision for interconnect services - The term "process" used under Explanation 2 to section 9(1)(vi) in the definition of 'royalty' does not imply any 'process' which is publicly available. The term "process" occurring under clauses (i), (ii) and (iii) of Explanation 2 to section 9(1)(vi) means a "process" which is an item of intellectual property. - AT en-us Wed, 06 Sep 2023 16:13:24 +0530 Wed, 06 Sep 2023 16:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71866 Income deemed to accrue or arise in India - Royalty - provision of bandwidth capacity and for provision for interconnect services - The term "process" used under Explanation 2 to section 9(1)(vi) in the definition of 'royalty' does not imply any 'process' which is publicly available. The term "process" occurring under clauses (i), (ii) and (iii) of Explanation 2 to section 9(1)(vi) means a "process" which is an item of intellectual property. - AT Highlights Income Tax Wed, 06 Sep 2023 16:13:24 +0530 https://www.taxtmi.com/highlights?id=71866