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Payment made for purchase of copyrighted software couldn’t be deemed as royalty
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International Tax
Payment made for purchase of copyrighted software couldn’t be deemed as royalty
Posted on
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August 19, 2013
Tenet Tax Daily August 19 2013
By
tenettax-team
International Tax
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Payments to non-residents for procuring export orders not fee for technical services or royalty
Sec. 43B does not disallow an expense which has not been claimed in the return by the assessee
