Income accrued in India - nature of fees for technical services ...

Income from technical services fees not taxable in India u/s 9(1)(i) due to lack of business connection.

October 16, 2020

Case Laws Income Tax AT

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised from the business connection abroad in India. The explanation states that only that part of income from business operations can be said to be accruing or arising in India only if it is relatable to the carrying of operations in India. Thus, the payment received by the assessee neither falls under Section 9(1)(i) or Section 9(1)(vii). - AT

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Income accrued in India - nature of fees for technical services ...

Income from technical services fees not taxable in India u/s 9(1)(i) due to lack of business connection.

October 16, 2020

Case Laws Income Tax AT

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