Income accrued in India - AO erred in taxing the service ...

Case Laws Income Tax

October 13, 2019

Income accrued in India - AO erred in taxing the service agreement receipt as ‘fee for included services’ as per Article 12(4) of India USA DTAA for such services in absence of clause in the service agreement that the recipient would be able to perform these services of its own without any further assistance of the assessee

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Income accrued in India - AO erred in taxing the service ...

Case Laws Income Tax

October 13, 2019

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