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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Royalty V/S fee for technical service - All products, design of ...

Case Laws     Income Tax

October 31, 2018

Royalty V/S fee for technical service - All products, design of the engines and vehicles are supplied by the assessee. On completion all the drawings are also delivered by the Austrian company to the assessee. The entire project was carried out in Austria - the payment does not constitute royalty.

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