Royalty / Fees for technical services (FTS) - Receipts for use ...
Case Laws Income Tax
November 30, 2023
Royalty / Fees for technical services (FTS) - Receipts for use of telecom bandwidth facility - India-Singapore DTAA - the receipts from internet bandwidth charges cannot be treated as royalty income under Article 12(3) of India-Singapore DTAA. - AT
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