2023 (6) TMI 981

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..... deemed to accrue or arise in India - India - USA DTAA - FTS OR FIS - payments received by the Assessee from its Indian Customers on account of Centralized Services viz. sales and marketing, loyalt .....

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..... il) Diary No(s). 15196/2023 - - - Dated:- 1-5-2023 - Hon'ble Mr. Justice S. Ravindra Bhat And Hon'ble Mr. Justice Dipankar Datta For the Petitioner(s) : Mr. Balbir Singh, A.S.G., Mr. Ra .....

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