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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Fees for technical services received - computation of period of ...


Court Rules on Stay Duration for Fees Under Article 5 of DTAA; Rejects Revenue's Continuous Months Argument.

May 10, 2016

Case Laws     Income Tax     HC

Fees for technical services received - computation of period of stay - From the wording of the article 5 of DTAA in question, it is not possible to accept the plea of the Revenue that the supervisory activities need not have been carried on for six continuous months. - HC

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