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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Whether payment made to employees in india falls under the ...


India-UK Treaty: Employee Payments Under Seconded Agreement Not 'Fees for Technical Services'; 'Make Available' Clause Not Met.

November 7, 2013

Case Laws     Income Tax     AT

Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available' component - decided against revenue - AT

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