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Royalty payment to Italian Co. pursuant to agreement effective from 01-04-2008 was taxable at 10 %

February 7, 2019[2019] 102 taxmann.com 135 (Pune - Trib.)/[2019] 175 ITD 304 (Pune - Trib.)
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IT/ILT: In terms of technology license agreement entered into by assessee an Italy based company with its Indian AE effective from 1-04-2008, being covered by sub-clause (AA) of section 115A(1)(b), rate of tax on royalty recieved by assessee will be 10.50 per cent

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