https://www.taxtmi.com/caselaws?id=59082 The Tribunal dismissed the appeal, ruling that the entire amount of Rs. 9,91,141 was taxable in India. The payments were categorized as royalties under section 9(1)(vi), and the income was deemed to accrue or arise in India under section 5(2). Additionally, a 20% deduction for allowable expenses was upheld. en-us Wed, 14 Jul 1982 00:00:00 +0530 Sun, 06 Feb 2011 02:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59082 The Tribunal dismissed the appeal, ruling that the entire amount of Rs. 9,91,141 was taxable in India. The payments were categorized as royalties under section 9(1)(vi), and the income was deemed to accrue or arise in India under section 5(2). Additionally, a 20% deduction for allowable expenses was upheld. Case-Laws Income Tax Wed, 14 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59082