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Payment received on transfer of copyrighted software is not royalty: ITAT

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Posted onon June 11, 2019

Tenet Tax Daily June 11 2019

By tenettax-team
International Tax

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Pending Govt. approval for R&D facility – Claim made towards weighted deduction u/s 35(2AB) allowable
In case of difference in level of capacity utilization by assessee, capacity adjustment was necessary as per Rule 10B

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