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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Taxability of supply of software - the receipts from supply of ...

Income Tax

January 17, 2018

Taxability of supply of software - the receipts from supply of software are not taxable in the hands of Intec–Ireland as Royalty under new Ireland tax treaty. Intec-Ireland does not have PE in India and accordingly amounts received by Intec-Ireland towards supply of software are not liable to tax in India. - AT

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