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Sum received by international news agency on distribution of news and related photos in India is royalty

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  • Sum received by international news agency on distribution of news and related photos in India is royalty
Posted onon December 13, 2014

Tenet Tax Daily December 11 2014

By tenettax-team
Corporate Tax, International Tax

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New undertaking won’t be treated as existing one due to common management or accounts; sec. 10A relief available
Sum paid to NR to acquire software for in-house use without permission of commercial exploitation is royalty

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