Royalty / Fees for technical services (FTS) - Receipts for use ...

Telecom Bandwidth Use Not Considered Royalty Income Under India-Singapore DTAA Article 12(3.

November 30, 2023

Case Laws Income Tax AT

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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Royalty / Fees for technical services (FTS) - Receipts for use ...

Telecom Bandwidth Use Not Considered Royalty Income Under India-Singapore DTAA Article 12(3.

November 30, 2023

Case Laws Income Tax AT

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