Income accrued in India - Fee for Technical Services [FTS] - ...

Case Laws Income Tax

October 9, 2023

Income accrued in India - Fee for Technical Services [FTS] - 'make available’ - the marketing and sales services, operations and standardization services do not satisfy the “make available” clause as per article 12(4)(b) of Indo Singapore DTAA and, therefore, the amounts are attributable for these services cannot be held to be fees for technical services. - AT

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Income accrued in India - Fee for Technical Services [FTS] - ...

Case Laws Income Tax

October 9, 2023

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