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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

DTAA between India and USA - Royalty income - irrespective of ...


Royalty Income Taxed on Cash Basis Under India-USA DTAA, Regardless of Accounting System Used.

June 15, 2012

Case Laws     Income Tax     AT

DTAA between India and USA - Royalty income - irrespective of the system of accounting, royalties are taxable on cash basis. - AT

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