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No disallowance of expenditure in the absence of correct ascertainment of nature of payments to non-resident

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Posted onon September 21, 2013

Tenet Tax Daily September 20 2013

By tenettax-team
Corporate Tax, International Tax

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Expression ‘a residential house’ as appearing in section 54F cannot be interpreted in a manner to suggest that exemption would be restricted to a single residential unit
Subscription fee for a research product of a foreign company amounted to royalty

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