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TDS - Royalty - transaction is in the nature of the sale of world negative rights on perpetual and permanent basis and the provisions of section 194J are not applicable and there is no liability to deduct tax at source - Tri

Income Tax - TDS - Royalty - transaction is in the nature of the sale of world negative rights on perpetual and permanent basis and the provisions of section 194J are not applicable and there is no li .....

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