TDS u/s 194J - the transaction was a transaction of outright ...
Copyright Purchase Exempt from TDS: Section 194J Not Applicable as Payment Is for Capital Asset Acquisition.
January 4, 2016
Case Laws Income Tax AT
TDS u/s 194J - the transaction was a transaction of outright purchase of copyright and not a mere payment for past and future royalties. The price paid for outright purchase of copyright was price paid for acquiring a capital asset - TDS not required - AT
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