Taxability of consideration received on assignment of know-how - ...

Case Laws Income Tax

July 27, 2019

Taxability of consideration received on assignment of know-how - section 55(2)(a) of the Act makes no reference to know-how - the cost of acquisition of know-how under development being a self-generated asset is not ascertainable, and hence, no chargeable capital gains would arise

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Taxability of consideration received on assignment of know-how - ...

Case Laws Income Tax

July 27, 2019

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