Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Income taxable in India - Royalty receipts - benefit of DTAA - non-resident corporate entity - the amount received by the assessee towards reimbursement of cost of software is not taxable as royalty income under the treaty provisions. - AT
Income taxable in India - Royalty receipts - benefit of DTAA - non-resident corporate entity - the amount received by the assessee towards reimbursement of cost of software is not taxable as royalty income under the treaty provisions. - AT
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