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Amount paid by resident Indian end-users/distributors to non-resident computer software manufacture/suppliers is not royalty


Last updated: 22 July 2021

Court :
ITAT Bangalore

Brief :
 These appeals are directed against the separate orders dated 15.6.2018 of the CIT(Appeals)-12, Bengaluru for the assessment years 2013-14 & 2014-15.

Citation :
ITA 2432/BANG/2018

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