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Sum paid to purchase software isn’t royalty as there is no transfer of copyright or patent of software product

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  • Sum paid to purchase software isn’t royalty as there is no transfer of copyright or patent of software product
Posted onon September 25, 2015

Tenet Tax Daily September 24 2015

By tenettax-team
Corporate Tax, International Tax

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Payer can’t escape TDS liability on basis of Form 15G if amount of interest exceeds basic exemption limit of payee
Transactions between Head office and foreign branch aren’t international transactions under transfer pricing

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