Home Direct Taxation Payment made for connectivity facility for sending bulk SMS couldnot be held as royalty: Mumbai ITAT Payment made for connectivity facility for sending bulk SMS couldnot be held as royalty: Mumbai ITAT Gupshup Technology India (P.) Ltd. v. Deputy Commissioner of Income-tax (TDS)-1(1), Mumbai* [2017] 78 taxmann.com 11 (Mumbai - Trib.) Facebook Twitter Google+ Stumble Digg
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