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Income Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Payment for software - payment made in that regard would ...


Software Payment Deemed 'Royalty' u/s 9(1)(vi) of Income Tax Act for Technical Knowledge Sharing.

January 6, 2012

Case Laws     Income Tax     HC

Payment for software - payment made in that regard would constitute 'royalty' for imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill as per clause (iv) of Explanation 2 to Section 9(1)(vi) of the Act..... - HC

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