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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

The term of 'Royalty' as defined in the Act shows that it does ...


'Royalty' Exclusion: Advisory Services Abroad Not Taxable in India Under Act's Definition.

February 6, 2014

Case Laws     Income Tax     AT

The term of 'Royalty' as defined in the Act shows that it does not include any information provided in the course of advisory services - services were rendered abroad, no part of income had accrued or arisen in India - AT

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