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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Amount received is in the nature of royalty or not - taxability ...


Income from Cincom Gateway access deemed royalty u/s 9(1)(xi) of Indian Income Tax Act; taxable in India.

January 1, 2016

Case Laws     Income Tax     AT

Amount received is in the nature of royalty or not - taxability in India - Section 9(1)(xi) - activity of providing access to its internet by which it provides a gateway that will facilitate call centers to incoming and outgoing calls from India to the people of USA, referred as Cincom Gateway - Is in the nature of royalty - taxable in India - AT

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