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Sum paid to NR for grant of software license for specific period couldn’t be held as royalty

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  • Sum paid to NR for grant of software license for specific period couldn’t be held as royalty
Posted onon October 20, 2017

Tenet Tax Daily October 19 2017

By tenettax-team
Corporate Tax, International Tax

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ITAT allowed port exp. as it was agreed with buyer that port charges were to be borne by assessee
Sumpaid as Shelter fund to protect land from acquisition was to be treated as revenue expenditure: HC

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