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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Indo German DTAA - ISO 9000 certification income - services are ...


Income from ISO 9000 Certification Not Considered Technical or Consultancy Service Under Indo-German DTAA.

July 10, 2012

Case Laws     Income Tax     AT

Indo German DTAA - ISO 9000 certification income - services are mostly in the nature of 'audit work' on basis of which certificate is granted. Nowhere from such services, it can be inferred that the assessee has been providing technical, managerial or consultancy services. - AT

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