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Payment for downloading licensed software is payment of ‘royalty’ subject to withholding tax

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Posted onon July 17, 2013

Tenet Tax Daily July 17 2013

By tenettax-team
Corporate Tax, International Tax

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No concealment penalty u/s 271(1)(c) on mere disallowance of a claim if full details were disclosed in return
DRP should pass a speaking order considering all objections raised by assessee

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