Income accrued in India - engineering package fee and on-site ...

India-Portugal DTAA: Engineering Fees for Mining Installations Not Classified as Technical Services Under Article 5(2)(g.

October 12, 2023

Case Laws Income Tax AT

Income accrued in India - engineering package fee and on-site man-day charges - the service rendered by the assessee is in connection with installation/erection of plant and machinery involved in mining of natural resources - Scope of Article 5(2)(g) of India-Portugal DTAA is not merely limited to mining or extraction of natural resources but also covers installation or structure used for exploration and exploitation of nature resources. - The amount paid would not qualify as FTS. - Demand set aside - AT

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Income accrued in India - engineering package fee and on-site ...

India-Portugal DTAA: Engineering Fees for Mining Installations Not Classified as Technical Services Under Article 5(2)(g.

October 12, 2023

Case Laws Income Tax AT

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