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Income Tax - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

TP Adjustment - payment made to its AE towards Maintenance ...

Case Laws     Income Tax

May 30, 2020

TP Adjustment - payment made to its AE towards Maintenance services relating to software licenses - There is merit in the contentions of the assessee that the distribution of software licenses and their maintenance are inter-linked. - TPO was not justified in viewing maintenance services as separate from the distribution activity.

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