Capacity Sales Agreement - under the C&MA the VSNL satisfies ...
Capacity Sales Agreement Defines Ownership; Capacity Not Taxable as Royalties under Income Tax Act Section 9(1)(vi).
February 13, 2015
Case Laws Income Tax AT
Capacity Sales Agreement - under the C&MA the VSNL satisfies the characteristic of a “owner” and “ownership” in respect of the capacity in the cable system - not taxable as royalties u/s 9(1)(vi) - AT
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