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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Income accrued in India - Referral fees has been received by the ...


Referral Fees Not Taxable as Technical Services Income u/s 9(1)(vii) of Income Tax Act.

October 22, 2019

Case Laws     Income Tax     AT

Income accrued in India - Referral fees has been received by the assessee on account of the referral made by assessee for the potential rendering of services by HSCI to the prospective client so referred - there is no element of managerial, technical or consultancy function discharged by assessee - Not taxable as FTS u/s 9(1)(vii)

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