TMI BlogPayments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not...Payments for the equipment and spare parts – Royalty u/s 9(1)(vi) - there is no transfer of rights - not taxable as royalty - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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