Section 35AB Governs Technical Know-How Agreements, Excludes Section 37; Supreme Court Clarifies Tax Treatment in Recent Rulings.

Technical Assistance Agreement - Acquiring of know-how - Once Section 35AB of the Act comes into play, then Section 37 of the Act has no application - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X