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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

When the assessee supplies the software which is incorporated on ...

Income Tax

May 14, 2015

When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such property cannot be regarded as a payment by way of royalty u/s 9(1)(vi) - HC

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