Republic vs Commissioner of Income Tax, Ex-parte SDV Transami (Kenya) Limited [2005]
Royalty Payment
For a payment to qualify as a royalty;
- it should have been made as a consideration;
- it should relate to the use of or the right to use a property; and
- the property should be within those identified under Section 2 (a) to (d) in the definition provided in the ITA.”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
