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Sum paid for use of computer software not royalty in absence of amendment to definition of royalty in DTAA

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  • Sum paid for use of computer software not royalty in absence of amendment to definition of royalty in DTAA
Posted onon October 22, 2018

Tenet Tax Daily October 22 2018

By tenettax-team
Corporate Tax, International Tax

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Legal advisory service fee received by partnership firm couldn’t be taxed under article 15 of India-UK DTAA
Receiving special audit report within period of limitation wasn’t necessary: Delhi HC

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