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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Taxability of receipts as fees for technical services - Indo ...


Indo-Dutch DTAA: Managerial or consultancy services without tech transfer not taxable as fees for technical services.

December 3, 2015

Case Laws     Income Tax     AT

Taxability of receipts as fees for technical services - Indo Dutch DTAA - as long as the services rendered by the assessee are managerial or consultancy services in nature, which do not involve or transmit the technology, the same cannot be brought to tax as fees for technical services - AT

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