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Income Tax - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Whether the consideration paid for transfer of the right to use ...

Income Tax

June 11, 2012

Whether the consideration paid for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - held yes - HC

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  1. Mischief of 'royalty' u/s 9(1) - payment made for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of...

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