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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