Royalty Income from Foreign OEMs Not Taxable in India for Non-Resident Corporations, Court Decides.

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....Income deemed to accrue or arise in India - non-resident corporate entity - Taxability of royalty income received by the assessee on subscribers units from original equipment manufacturers (OEMs) located outside India and royalty income on infrastructure equipments - royalty income received from OEMs located outside India is not taxable in India - AT....