Income deemed to accrue or arise in India - The centralised ...

Centralised service income exceeds royalty income, not incidental under Tax Treaty Article 12(4)(a); related additions deleted.

June 8, 2023

Case Laws Income Tax AT

Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service income being ancillary and incidental to royalty income, in reality, it is a reverse situation. In such a scenario, it cannot be said that centralised service income, being ancillary and incidental to royalty income, would fall under Article 12(4)(a) of the Tax Treaty. - Additions deleted - AT

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Income deemed to accrue or arise in India - The centralised ...

Centralised service income exceeds royalty income, not incidental under Tax Treaty Article 12(4)(a); related additions deleted.

June 8, 2023

Case Laws Income Tax AT

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