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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Bandwidth/Telecom Services outside India – internet sharing - ...

Case Laws     Income Tax

November 23, 2013

Bandwidth/Telecom Services outside India – internet sharing - consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of Clause (iii) of Explanation 2 to Section 9(1)(vi) - HC

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