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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Royalty - transfer of the right to use the software/computer ...


High Court Confirms Software Usage Rights as 'Royalty' Under Income Tax Law, Affecting Taxation of Such Transactions.

June 20, 2012

Case Laws     Income Tax     HC

Royalty - transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - HC

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