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Apex Court granted SLP against ruling that right to use scientific equipment was not royalty as per India-USA DTAA

December 23, 2019[2020] 113 597 (SC)/[2020] 269 Taxman 369 (SC)

INCOME TAX : Where High Court upheld Tribunal's order holding that payment received by assessee for use or right to use scientific or commercial equipment, was not royalty within meaning of section 9(1)(vi), Explanation (2)(iii) and (iva) as well as article 12(3) of India-USA DTAA, SLP filed against said order was to be granted

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