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Payment made for package of designs and drawings couldn’t be treated as royalty

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  • Payment made for package of designs and drawings couldn’t be treated as royalty
Posted onon June 20, 2017

Tenet Tax Daily June 15 2017

By tenettax-team
Corporate Tax, International Tax

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Payment made to UK based company for consultancy charges for rendering designing services rightly treated as ‘FTS’
Payment for software license for internal use without any permit to alter it can’t be held as royalty: ITAT

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