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Income Tax - Highlights / Catch Notes

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Income deemed to accrue or arise in India - Royalty receipt - ...


SAP Implementation Income in Pune Not Taxable as Royalty or Fee for Technical Services Under India-Singapore DTAA Article 12.

October 18, 2022

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - Royalty receipt - Implementation of SAP for transportation system at Pune India- Singapore DTAA - Fee for Technical Services - TDS u/s 195 - the income on account of Information Technology Services is also not taxable under article 12 - AT

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