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Section 54 does not stipulate purchase of new asset from sale proceeds of original capital asset only: ITAT
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Corporate Tax
Section 54 does not stipulate purchase of new asset from sale proceeds of original capital asset only: ITAT
Posted on
on
April 24, 2017
Tenet Tax Daily April 24 2017
By
tenettax-team
Corporate Tax
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Payment made for grant of access to software without its copyright can’t be held as royalty
Legal fee paid to protect and maintain right in a registered software was an allowable expenditure
