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Payment made for connectivity facility for sending bulk SMS couldn’t be held as royalty: Mumbai ITAT

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  • Payment made for connectivity facility for sending bulk SMS couldn’t be held as royalty: Mumbai ITAT
Posted onon March 22, 2017

Tenet Tax Daily March 03 2017

By tenettax-team
Corporate Tax, International Tax

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Section 153 not to be applied in respect of proceedings covered under ambit of sec. 144C
Section 80-IB(10) relief to be allowed only when return is filed on or before due date given under section 139(1)

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