Income from BREW Operator Software agreements classified as royalty but not taxable; test tools revenue also tax-free.

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Full Text of the Document

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....Income accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - The royalty from BREW operator agreement is not chargeable to tax in the hands of the assessee and also the revenue received under the test tools agreement - AT....