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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Whether the consideration paid for transfer of the right to use ...


Court Rules Software Use Payments Are 'Royalty' Under Tax Laws for Copyright Transfers.

June 11, 2012

Case Laws     Income Tax     HC

Whether the consideration paid for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - held yes - HC

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