S. 9(1)(vi) : Income deemed to accrue or arise in India–Royalty– Payment made for use of software-Not royalty-DTAA-India-USA-United Kingdom. [S. 195, Art. 12]
GE India Industrial (P) Ltd. v. PCIT ( 2019) 267 Taxman 398/ 111 taxmann.com 165 (Delhi)(HC) Editorial: SLP is granted to the revenue, PCIT v.GE India Industrial (P) Ltd ( 2019) 267 Taxman 166 (SC)