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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

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

Income Tax

August 6, 2012

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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