Method of accounting or royalty and assessment of reimbursement ...
Singapore Company Tax Case: Royalty and Fees Taxable on Payment Basis, Affecting Reporting and Payment Methods.
April 9, 2012
Case Laws Income Tax AT
Method of accounting or royalty and assessment of reimbursement of expenses by the AO - Singapore based company - royalty and FTS are taxable on payment basis and not on accrual basis. - AT
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