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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Nature of receipts - royalty / FIR or reimbursement of expenses ...

Income Tax

January 22, 2018

Nature of receipts - royalty / FIR or reimbursement of expenses - The appellant is merely arranging Corporate IT services. The payments are received for such services and not for the right to use of equipment (hardware or software) - Such payments were not in the nature of royalty or FIS - AT

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