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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

The receipts are not connected with PE in India and hence the ...


Fees for Technical Services in Oil Extraction Not Tied to Permanent Establishment in India; Assessed u/s 115A.

October 30, 2014

Case Laws     Income Tax     AT

The receipts are not connected with PE in India and hence the fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil will be assessable u/s 115A of the Act - AT

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