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Central Government Act Section 10 in The Income- Tax Act, 1995
10. Incomes not included
Central Government Act
Income- Tax Act, 1995
(vi) income by way of royalty payable by-
(a) the Government; or
(b) a person ... resident, except where the royalty is payable in respect of any right, property or information used or services utilised
Central Government Act
much of the total income as consists of-
(a) royalties received from Government or an Indian - concern in pursuance
Central Government Act
public subscription before the 1st day of April, 1938 ), royalty, fees for technical services or other sum chargeable under this ... Explanation.- For the purposes of this sub- clause,-
(A) " royalty" shall have the same meaning as in Explanation
Central Government Act
Central Government Act Section 155 in The Income- Tax Act, 1995
155. Other amendments
(1
Central Government Act
appeal to this Court.
HELD : (i) The commission and royalties received from
Dunlop, U.K., for the two years were ... Dunlop
United Kingdom as well as the royalties receivable out of
the sales made by the London firm. There were
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seven years including the year 1991 on payment of
additional royalty of only Rs. 10 crores to the MTNL over ... seven years including the
year 1991 on payment of additional royalty of only Rs. 10
crores to the MTNL over
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second type of contract was on the
basis of royalty without load and under this contract which
was given ... auction stipulating for payment of royalty per
blaze, the entire resin extracted and collected by the
contractor would belong
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Income- Tax Act, 1995
115A. 2[ Tax on dividends, royalty and technical service fees in the case of foreign companies ... under clause (23D) of section 10; or] (b) 4 royalty or fees for technical services received from Government
Central Government Act
Department a certain
amount by way of royalty. The contract for printing and
publishing the telephone directory is normally awarded ... points. The tenderer was also required to
specify the royalty amount for each issue offered by him.
It was mentioned
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