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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Payments for the equipment and spare parts – Royalty u/s ...


Equipment and spare parts payments are not taxable as royalties u/s 9(1)(vi) of the Income Tax Act.

July 7, 2014

Case Laws     Income Tax     HC

Payments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not taxable as royalty - HC

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