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Income Tax - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Income accrued or deemed to accrue or arise in India - Royalty - ...

Case Laws     Income Tax

March 9, 2022

Income accrued or deemed to accrue or arise in India - Royalty - the BREW Operator Software agreements - an application development platform - The royalty from BREW operator agreement is not chargeable to tax in the hands of the assessee and also the revenue received under the test tools agreement - AT

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