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Receiving special audit report within period of limitation wasn’t necessary: Delhi HC

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  • Receiving special audit report within period of limitation wasn’t necessary: Delhi HC
Posted onon November 9, 2018

Tenet Tax Daily October 23 2018

By tenettax-team
Corporate Tax

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Sum paid for use of computer software not royalty in absence of amendment to definition of royalty in DTAA
No deduction of provision for warranty if its estimated cost wasn’t on basis of past experience

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