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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Royalty / FTS – back-up services and IT support services for ...


IT Support and Back-up Services Not Taxable as Royalty or FTS under DTAA If Not Made Available in India.

April 29, 2013

Case Laws     Income Tax     AT

Royalty / FTS – back-up services and IT support services for solving IT related problems - DTAA - unless and until the services are not made available, same cannot be taxable in India. - AT

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