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Income Tax - Highlights / Catch Notes

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Accrual of income in India - royalty receipts for sale of ...

Case Laws     Income Tax

January 4, 2024

Accrual of income in India - royalty receipts for sale of software - sale of the copyrighted article - AO has read and interpreted the clauses of the agreement wrongly and selectively - In view of the decision of supreme court, additions deleted - AT

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