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Case Law Details

Case Name : ACIT Vs Kin Ship Services (I) Pvt. Ltd. (ITAT Cochin)
Related Assessment Year :
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RELEVANT PARAGRAPH

12. Section 9(l)(vi)(c) provides that any income by way of royalty payable by a person who is a resident except where the royalty is payable in respect of any right, property or information used or services utilized for the purpose of a business or profession carried on by such person outside India or for the purposes of business or profession carried on by such person outside India or for the purpose of making or earning any income from any s

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