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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

DTAA between India and the Swiss Confederation - Though a ...


Training Activities Not Engineering Under India-Swiss DTAA, Excluded from "Professional Services" in Article 14.

November 15, 2014

Case Laws     Income Tax     AT

DTAA between India and the Swiss Confederation - Though a training activity may be connected to an engineering concern, that by itself, would not constitute training, to be an engineering activity so as to fall within “professional services” under Article 14 of the Treaty - AT

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