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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Income by way of royalty - broadcast reproduction right - DTAA ...


Income from Broadcast Rights in Singapore Not Classified as Royalty Under DTAA, Affecting Tax Treatment.

April 29, 2019

Case Laws     Income Tax     HC

Income by way of royalty - broadcast reproduction right - DTAA with Singapore - addition of income as per rule 10A on account of “Advertisement Revenue” and “Distribution revenue” - the payment in question can not be categorized as royalty.

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