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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