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Income Tax - Highlights / Catch Notes

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TDS u/s 194J - revenue sharing agreement - The relation between ...


Revenue Sharing u/s 194J: Collaboration Revenue Not Classified as Technical Services Payments.

August 13, 2016

Case Laws     Income Tax     HC

TDS u/s 194J - revenue sharing agreement - The relation between these stakeholders is one of collaborators as per the agreement made and the revenue shared cannot be said to be payments for technical services rendered - HC

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