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

AHL's 1.5% contribution for marketing, Rs. 38.59 lacs, not classified as 'royalties' under DTAA Article 12.

July 27, 2013

Case Laws Income Tax AT

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

AHL's 1.5% contribution for marketing, Rs. 38.59 lacs, not classified as 'royalties' under DTAA Article 12.

July 27, 2013

Case Laws Income Tax AT

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