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Income Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Receipts from domain name registration - the charges received by ...

Case Laws     Income Tax

July 31, 2018

Receipts from domain name registration - the charges received by the assessee for services rendered in respect of domain name is royalty within the meaning of Clause (vi) read with Clause (iii) of Explanation 2 to Section 9(1) of Income-tax Act.

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