TMI BlogIndia-US Treaty: Payment to Assessee Taxable as Fees for Included Services Under Article 12.Fees for Included Services in terms of Article 12 of the India US treaty - the payment received by the assessee from Lucent is taxable in India under Article 12 as fees for included services. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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