TDS - Royalty - transaction is in the nature of the sale of ...

Sale of world negative rights on a perpetual basis not subject to Section 194J royalty tax deduction. No TDS required.

July 21, 2015

Case Laws Income Tax AT

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 - AT

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TDS - Royalty - transaction is in the nature of the sale of ...

Sale of world negative rights on a perpetual basis not subject to Section 194J royalty tax deduction. No TDS required.

July 21, 2015

Case Laws Income Tax AT

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