Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
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Royalty receipt - transfer of right to use a computer software - The Judgement by the Appellate Tribunal addressed the dispute regarding the classification of income and the applicable tax rate for the appellant. The Tribunal found in favor of the appellant, ruling that the income received should be considered royalty income under Sec. 9(1)(vi) of the Act and taxed at 10%.
Royalty receipt - transfer of right to use a computer software - The Judgement by the Appellate Tribunal addressed the dispute regarding the classification of income and the applicable tax rate for the appellant. The Tribunal found in favor of the appellant, ruling that the income received should be considered royalty income under Sec. 9(1)(vi) of the Act and taxed at 10%.
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