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Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Determination of income – In case of industrial, commercial and ...


Income from Advisory or Consultancy Services Not Classified as "Royalty" Under Industrial, Commercial, and Scientific Experiences.

September 19, 2014

Case Laws     Income Tax     AT

Determination of income – In case of industrial, commercial and scientific experience, if services are being rendered simply as an advisory or consultancy, then it cannot be termed as “royalty” - AT

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