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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Google India has been provided access to the IPR, Google Brand ...

Income Tax

October 27, 2017

Google India has been provided access to the IPR, Google Brand features, secret process embedded in Adwords Programme as tool of the trade for generation of income. Therefore the payment made by the appellant to Google Ireland is royalty and not the business profit and therefore chargeable to tax in India.

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