Licensors have only made available the data acquired by them and ...

Income Tax

April 16, 2016

Licensors have only made available the data acquired by them and available with them but are not making available any technology available for use of such data by the assessee herein - No TDS liability - AT

View Source

← Previous Next →

Licensors have only made available the data acquired by them and ...

Income Tax

April 16, 2016

You may also like:

IT - Fees for technical services - meaning of 'make available' - Technology will be considered 'made available' when the person acquiring the service is enabled to...

Computer Data Processing comes under Information Technology Service and is excluded from the scope of Business Auxiliary Service - AT

Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV...

Levy of service tax - Import of services - Palace of Provision Services (PPS) - Reverse Charge - For making available that data to the Appellant, it is being done from...

Recommendationsregarding Data Analytics made during the 26th meeting of the GST Council

Depreciation on data base - CIT(A) ought to have allowed the depreciation on the entire payment of ₹ 12 crores towards Acquired Business Database - AT

Classification of services - Consulting Engineering Service or otherwise - all these agreements talk about the foreign companies as “licensor” itself is revealing. In a...

Requirement to deduct tax on payments made for acquiring satellite rights - the payments made by assessee not being in the nature of royalty, the provisions of section...

Rationalization of customs duty and procedures to give boost to “Make in India” initiative RFID technology to be used to improve export logistics

Customs Audit Regulations, 2018 - Proper officer make take the assistance of a professional like Chartered Accountant, Cost Accountant, an expert in the field of...

Quick Updates: