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Income Tax - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

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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