Whether payments made to the applicant (a company based in ...
Case Laws Income Tax
May 23, 2012
Whether payments made to the applicant (a company based in Germany), in terms of the Cost Allocation Agreement, can be treated as income in the hands of the applicant and whether it is not merely a reimbursement of the expenses incurred for the Research and Development. - held as royalty and taxable in India - AAR
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