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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

When admittedly contribution at the rate of 1.5% by AHL to the ...

Case Laws     Income Tax

July 27, 2013

When admittedly contribution at the rate of 1.5% by AHL to the assessee, amounting to Rs. 38.59 lacs, is towards marketing activities, it can not be characterized as 'royalties' falling within the ambit of Article 12 of the DTAA - AT

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