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Case Law Details

Case Name : ADIT Vs. Tata Communications Ltd. (ITAT Mumbai)
Related Assessment Year :
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ADIT Vs. Tata Communications Ltd. (ITAT Mumbai) (2010-TII-157-ITAT-MUM-INTL)]

Brief :Once the payment of ‘off-the shelf software’ held not to be chargeable to tax as a royalty on the basis of the certificate obtained from a chartered accountant, no penalty and interest can be levied on the grounds that the assessee did not take prior approval of the assessing officer under section 195(2) of the Act.

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