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Payments from WIPRO/IBM under MSA not "royalty" per Article 12(4) of India-Netherlands DTAA for all years.

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....Royalty receipt - Receipts towards access to use software - India– Netherlands DTAA - For all the years the payments received by the assessee from WIPRO/IBM in pursuance to the MSA cannot be treated as “royalty” under Article 12(4) of the India-Netherland DTAA.....

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