In terms of Article 12(5)(a) of the treaty, payment received by ...
Case Laws Income Tax
May 3, 2018
In terms of Article 12(5)(a) of the treaty, payment received by the assessee for the training required for the employees of the Gail at the time of delivery of the product to acquaint them with the operation of the equipment does not amount to FTS and cannot be brought to tax - AT
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