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    Income Tax

    Taxability of Royalty Income & FTS - assessee had accepted a PE...

    Company's Income from Projects in India Classified as Business Profit, Not Royalty, Due to Permanent Establishment.

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    Income TaxApril 25, 2019Case LawsAT

    Taxability of Royalty Income & FTS - assessee had accepted a PE in India - being a member of consortium, the appellant company cannot pay royalty to itself and, therefore, the share received from the execution of the three projects is business profit

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