AAR on taxability of payments made by applicant to a British company for rendering telecom services in India

RELEVANT PARAGRAPH

9. (1) The following incomes shall be deemed to accrue or arise in India :—

(i) to (v) xx xx xx xx xx xx xx xx xx

(vi) income by way of royalty payable by—

(a) the Government ; or

(b) a person who is a resident, except where the royalty is payable in respect of any right, property or information us

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