Taxability of receipts under Research and Development ...

Case Laws Income Tax

November 3, 2018

Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of the India-Netherlands DTAA, and it is a cost sharing agreement, in nature of reimbursement - additions deleted.

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Taxability of receipts under Research and Development ...

Case Laws Income Tax

November 3, 2018

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