Income accrued in India - Royalty receipt - Fees for Technical ...

Income from royalties and technical service fees in India taxed only upon receipt per DTAA, not on accrual.

December 3, 2020

Case Laws Income Tax AT

Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is taxable only in the year of receipt as per the provisions of DTAA. - Tax authorities are not justified in assessing the impugned income on accrual basis. - AT

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Income accrued in India - Royalty receipt - Fees for Technical ...

Income from royalties and technical service fees in India taxed only upon receipt per DTAA, not on accrual.

December 3, 2020

Case Laws Income Tax AT

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