In the absence of any definition of 'copyright' in the Income ...

Income Tax

August 6, 2012

In the absence of any definition of 'copyright' in the Income Tax Act or DTAA with the respective Countries, in view of clause 3 of the DTAA, reference is to be made to the respective law regarding definition of 'Copyright', namely, Copyright Act, 1957 - AT

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In the absence of any definition of 'copyright' in the Income ...

Income Tax

August 6, 2012

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