Do payments made to NRI computer software manufacturers/suppliers constitute as royalty?

Atishay Jain , Last updated: 07 April 2021  
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I am pleased to share a copy of my presentation, wherein I have analysed the recent decision of the Supreme Court in the case of Engineering Analysis Centre of Excellence Private Limited v. CIT [Civil (Appeal) 8733-8734 of 2018 (SC)]. In the said case, the Court has held that payments made by res

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Atishay Jain
(Tax Analyst)
Category Income Tax   Report

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