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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Sale of software as part of machinery - amount of sales ...

Income Tax

March 24, 2016

Sale of software as part of machinery - amount of sales consideration received by the assessee on account of sale of machine along with it operating software would not constitute “Royalty” within the meaning of article 12(3) of the Indo-Israel DTAA. - AT

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