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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Income taxable in India - taxability of testing services as FTS ...

Case Laws     Income Tax

March 9, 2023

Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in question is not for the process but was for the results of testing which is used in India. The argument of the Ld. D/R that these services were availed in India and hence are taxable in India has to be upheld. - AT

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