When the assessee supplies the software which is incorporated on ...

Case Laws Income Tax

May 14, 2015

When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty u/s 9(1)(vi) - HC

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When the assessee supplies the software which is incorporated on ...

Case Laws Income Tax

May 14, 2015

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