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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Taxability of Royalty under the Act - Since the Indian company ...


Indian Company Operates Independently; Agency Permanent Establishment Provisions Not Applicable for Royalty Taxation.

May 3, 2014

Case Laws     Income Tax     AT

Taxability of Royalty under the Act - Since the Indian company who obtained the rights is acting independently, Agency PE provisions are not applicable to the assessee company - AT

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