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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Mischief of 'royalty' u/s 9(1) - payment made for transfer of ...


Software Usage Payments Classified as 'Royalty' Under Income Tax Act Section 9(1), Subject to Royalty Taxation.

August 4, 2012

Case Laws     Income Tax     HC

Mischief of 'royalty' u/s 9(1) - payment made for 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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