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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

DTAA between India and Japan - Where technical services are ...


India-Japan DTAA: Technical Services Classification Includes On-Site Technicians for Service Provision.

September 23, 2012

Case Laws     Income Tax     HC

DTAA between India and Japan - Where technical services are rendered by an enterprise to another, the same falls within the ambit of the expression “technical services” and constitute the rendering of technical services even though the same required technicians to be deputed for carrying out the work. - HC

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