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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Technical Assistance Agreement - Acquiring of know-how - Once ...


Section 35AB Governs Technical Know-How Agreements, Excludes Section 37; Supreme Court Clarifies Tax Treatment in Recent Rulings.

September 12, 2012

Case Laws     Income Tax     SC

Technical Assistance Agreement - Acquiring of know-how - Once Section 35AB of the Act comes into play, then Section 37 of the Act has no application - SC

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