In the absence of any definition of 'copyright' in the Income ...

Defining 'Copyright' in Tax Matters: Refer to Clause 3 of DTAA and Copyright Act 1957 for Clarity.

August 6, 2012

Case Laws Income Tax AT

In the absence of any definition of 'copyright' in the Income Tax Act or DTAA with the respective Countries, in view of clause 3 of the DTAA, reference is to be made to the respective law regarding definition of 'Copyright', namely, Copyright Act, 1957 - AT

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In the absence of any definition of 'copyright' in the Income ...

Defining 'Copyright' in Tax Matters: Refer to Clause 3 of DTAA and Copyright Act 1957 for Clarity.

August 6, 2012

Case Laws Income Tax AT

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