https://www.taxtmi.com/highlights?id=75216 Accrual of income in India - royalty income - supply of software - absence of PE of the assessee in India - The Tribunal held that, the payments received by the assessee were for the supply of software, not for the use of the copyright or imparting information concerning industrial, commercial or scientific experience. As a result, the payments were not taxable as royalty income under the India-China Double Taxation Avoidance Agreement. en-us Tue, 27 Feb 2024 13:29:33 +0530 Tue, 27 Feb 2024 13:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75216 Accrual of income in India - royalty income - supply of software - absence of PE of the assessee in India - The Tribunal held that, the payments received by the assessee were for the supply of software, not for the use of the copyright or imparting information concerning industrial, commercial or scientific experience. As a result, the payments were not taxable as royalty income under the India-China Double Taxation Avoidance Agreement. Highlights Income Tax Tue, 27 Feb 2024 13:29:33 +0530 https://www.taxtmi.com/highlights?id=75216