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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

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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