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An income already assessed to tax in hands of agent couldn’t be taxed in hands of its principal

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  • An income already assessed to tax in hands of agent couldn’t be taxed in hands of its principal
Posted onon June 16, 2016

Tenet Tax Daily June 15 2016

By tenettax-team
Corporate Tax, Individual Taxation, International Tax

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Sum received by US co. for providing web hosting service wasn’t royalty, though involving use of scientific equipment
Exp. incurred to replace various parts of machinery treated as revenue exp. as no new asset brought into existence

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