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Sum received by Canadian Co. for grant of licence to use technology for internal purpose only wasn’t royalty
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International Tax
Sum received by Canadian Co. for grant of licence to use technology for internal purpose only wasn’t royalty
Posted on
on
January 11, 2019
Tenet Tax Daily January 11 2019
By
tenettax-team
International Tax
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Gain arising from sale of shares by Spanish Co. not taxable in India by virtue of Article 14(6) of India-Spain DTAA
FTS should be taxable as per Article 7 in case there is no FTS clause in India-Philipines DTAA: ITAT
