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ITAT remanded matter to examine whether payment made for acquiring software licence was royalty

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  • ITAT remanded matter to examine whether payment made for acquiring software licence was royalty
Posted onon January 19, 2019

Tenet Tax Daily January 19 2019

By tenettax-team
Corporate Tax, International Tax

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Revisional order justified as reference to TPO was mandatory in scrutiny cases selected on TP risk parameters
No Sec. 12A registration as trust intended to distribute properties acquired from Grants amongst private members

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