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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Supply of software on licence - Taxability in India - If the ...

Income Tax

November 20, 2017

Supply of software on licence - Taxability in India - If the receipts cannot be taxed under the treaty as royalty, then it cannot be taxed under the domestic law under section 9(1)(vi) Income Tax Act and the amended provision cannot be read into treaty - AT

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