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Income Tax - Highlights / Catch Notes

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IT - Fees for technical services - meaning of 'make available' - ...


Clarifying "Make Available" for Technical Services Fees under Income Tax Law: Enabling Independent Application of Technology.

May 15, 2012

Case Laws     Income Tax     HC

IT - Fees for technical services - meaning of 'make available' - Technology will be considered 'made available' when the person acquiring the service is enabled to apply the technology.

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