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1 - 4 of 4 (0.29 seconds)The Finance Act, 2018
Nodit Ltd. vs Deputy Commissioner Of Income-Tax on 18 May, 1992
In the case of Nodit Ltd. v. Dy. CIT [1992] 42 ITD 187 (Mad.) we had examined the scheme of the Act in matters relating to taxation of royalty and technical fees, particularly after the 1976 amendment to Section 9(1) of the Act. On a detailed examination of the scheme we have held:
The Finance Act, 1996
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