When the royalty for transfer of right to use of computer ...

Clarification on Software Royalty Payments Under Indian Income Tax: Not Disallowed by Section 40(a)(i) if Falling Under Explanation 4.

November 17, 2014

Case Laws Income Tax AT

When the royalty for transfer of right to use of computer software does not fall under Explanation 2 to sec. 9(1)(vi), but the same falls under Explanation 4 to sec. 9(1)(vi), then in view of the Explanation to sec. 40(a)(i), the amount cannot be disallowed under the provisions of sec. 40(a)(i) of the Act - AT

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When the royalty for transfer of right to use of computer ...

Clarification on Software Royalty Payments Under Indian Income Tax: Not Disallowed by Section 40(a)(i) if Falling Under Explanation 4.

November 17, 2014

Case Laws Income Tax AT

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