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Software Payments to Parent Company Deemed Royalty u/s 9(1)(vi) of Income Tax Act, Taxable in India.
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....Royalty u/s 9(1)(vi) - Nature of amount received towards supply of software by the Parent company to (non-resident) to Intel Technology India Private Limited on account of software expenses - Not in the nature of re-reimbursement of expenses - taxable in India - AT....
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