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Income Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Royalty/ Fees for Technical Services - Receipt of Business ...

Case Laws     Income Tax

July 25, 2020

Royalty/ Fees for Technical Services - Receipt of Business Support Charges - the receipt of business support charge is not taxable as fees for technical services/royalty under the Act or the relevant DTAA as the same is purely in the nature of reimbursement of cost. - AT

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