Effect of ruling of Hon’ble AAR - Income taxable in India - ...
Income Tax
June 3, 2022
Effect of ruling of Hon’ble AAR - Income taxable in India - Taxability of Software License - Once it is clear that the Revenue authorities only followed the ruling of Hon’ble AAR in assessee’s own case, no fault can be found in their orders in appellate proceedings. No case has been made out that authorities below have not correctly followed the ruling of Hon’ble AAR. - AT
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