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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.)

IT/ILT : Rate of tax on Royalty on three wheelers received by assessee an Italy based company from is Indian AE, pursuant to agreement between assessee and its AE in India, effective from 01-04-2008, being covered by sub-clause (AA) of section 115A(1)(b), is 10.5 per cent

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