Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in...

Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in question is not for the process but was for the results of testing which is used in India. The argument of the Ld. D/R that these services were availed in India and hence are taxable in India has to be upheld. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X