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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Chargeability of transfer of sale of know-how on sale of product ...


Know-how Transfer for Product Info Not Taxable: No Manufacturing Rights Transferred, Acquisition Cost Considered Nil.

November 17, 2018

Case Laws     Income Tax     AT

Chargeability of transfer of sale of know-how on sale of product information - whether that amounts to the transfer of right to manufacture, produce or process any article or thing where the cost of acquisition would be nil - Not taxable.

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