Income accrued in India - Royalty receipt - management service ...

Indian Management Service Fees Not Classified as Royalty; No Technical Knowledge Transferred to SurfGold, Additions Deleted.

July 28, 2020

Case Laws Income Tax AT

Income accrued in India - Royalty receipt - management service fees - the management services are provided only to support SurfGold in carrying on its business efficiently and running the business in line with the business model, policies and best practices followed by the Edenred group. These services do not make available any technical knowledge, skill, knowhow or processes to SurfGold. - Additions deleted - AT

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Income accrued in India - Royalty receipt - management service ...

Indian Management Service Fees Not Classified as Royalty; No Technical Knowledge Transferred to SurfGold, Additions Deleted.

July 28, 2020

Case Laws Income Tax AT

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