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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Royalty u/s 9(1)(iv) – Article 13 of Indo-French DTAA – ...


Distribution Agreement Payments Deemed Royalties u/s 9(1)(iv) and Indo-French DTAA; Copyright Protection Affirmed.

October 10, 2014

Case Laws     Income Tax     AT

Royalty u/s 9(1)(iv) – Article 13 of Indo-French DTAA – Consideration received from distribution agreement - Whether news reports and photographs could be subject matter of copyright in terms of Section 13 of the Copyright Act, 1957 - Held Yes - AT

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