Technical Assistance Agreement - Acquiring of know-how - Once ...
Section 35AB Governs Technical Know-How Agreements, Excludes Section 37; Supreme Court Clarifies Tax Treatment in Recent Rulings.
September 12, 2012
Case Laws Income Tax SC
Technical Assistance Agreement - Acquiring of know-how - Once Section 35AB of the Act comes into play, then Section 37 of the Act has no application - SC
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