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Court Dismisses Demand: Payments for Technical Know-How Not Fully Examined, Misclassified as Intellectual Property Rights Services.

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....Intellectual property rights service - Payment of royalty on account of technical know-how charges - Commissioner has failed to go into these aspects in detail and has clubbed the entire service as Intellectual Property Right service (IPR) - demand set aside as time barred - AT....

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Court Dismisses Demand: Payments for Technical Know-How Not Fully Examined, Misclassified as Intellectual Property Rights Services.