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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

FTS - the additional amount received from AAI towards ...


Installation and Testing Charges Not Taxable as Fees for Technical Services Under India-Netherlands DTAA Article 12(5.

April 11, 2018

Case Laws     Income Tax     AT

FTS - the additional amount received from AAI towards installation, commissioning and testing charges is not taxable as FTS within the meaning of Article 12(5) of the India – Netherlands DTAA. The same is not received towards training. - AT

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