What is Royalty Income under the Income Tax Act?
Last updated: 13 July 2021
Court :
ITAT Delhi
Brief :
These two appeals by the assessee are preferred against the two separate orders of the Assessing Officer dated 14.12.2016 and 25.05.2017 framed u/s 143(3) r.w.s 144C(13) of the Income tax Act, 1961 [hereinafter referred to as 'The Act' for short] for Assessment Years 2013-14 and 2014-15 respectively.
Citation :
ITA No. 5814/DEL/2017
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Published in Income Tax
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