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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Royalties and fees for included services - whether the ...


Bio-equivalence Study as Research Activity: Implications for Royalties and Taxation under India-Canada DTAA without Permanent Establishment.

November 7, 2013

Case Laws     Income Tax     AT

Royalties and fees for included services - whether the bio-equivalence study is a research activity - applicant having no PE in India, such income would not be taxable in India by virtue of relevant provisions of DTAA between India and Canada - AT

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