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Royalty wasn’t taxable at concessional rate under sec. 115A if it wasn’t received in pursuance of an agreement

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  • Royalty wasn’t taxable at concessional rate under sec. 115A if it wasn’t received in pursuance of an agreement
Posted onon July 24, 2015

Tenet Tax Daily July 24 2015

By tenettax-team
Corporate Tax, International Tax

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Non-refundable membership fee has to be apportioned and taxed during period of membership, rules Gujarat High Court
Chit fund dividend paid to customers couldn’t be treated as interest; not liable to sec. 194A TDS

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