Reference in Article 13(3)(c) of Indo-Canada DTAA is to "any copyright" and it is not a reference to "any right" for purpose of terming a payment as `royalty’

CASE LAWS DETAILS

DECIDED BY: HIGH COURT OF NEW DELHI,

IN THE CASE OF: Director of Income Tax Vs Sahara India Financial Corporation Ltd., Appeal No: ITA No. 1064/2007, DECIDED ON: February 19, 2010

RELEVANT PARAGRAPH

BADAR DURREZ AHMED, J (ORAL)

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