Nature of receipts - royalty / FIR or reimbursement of expenses ...

Corporate IT Service Payments Classified as Reimbursements, Not Royalties or Technical Service Fees.

January 22, 2018

Case Laws     Income Tax     AT

Nature of receipts - royalty / FIR or reimbursement of expenses - The appellant is merely arranging Corporate IT services. The payments are received for such services and not for the right to use of equipment (hardware or software) - Such payments were not in the nature of royalty or FIS - AT

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