DTAA between India and Austria - subcontract - PE - That person ...

Case Laws Income Tax

August 7, 2012

DTAA between India and Austria - subcontract - PE - That person can at best be said to render technical services or services 'in connection with' the mining activity undertaken by the original contractor - the revenues earned by the applicant are not taxable in accordance with section 44BB and are taxable only as fees for technical services. - AAR

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DTAA between India and Austria - subcontract - PE - That person ...

Case Laws Income Tax

August 7, 2012

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