Income taxable in India - Taxability of the receipts as ...

Telecom Interconnectivity Payments Ruled Taxable as "Royalty" and Technical Fees Under Indian Law.

December 6, 2023

Case Laws Income Tax AT

Income taxable in India - Taxability of the receipts as “Royalty" - telecom services comprising of interconnectivity services - Once the situs is outside India, then in order to determine whether the payments made by a resident of India to a non resident involves element of income is to be examined u/s 9 and in the present case, the Assessing Officer has examined the applicability of section 9(1) (vi) & 9(1)(vii) i.e. the payments involve royalty as well as fee for technical services. - Revenue appeal dismissed - AT

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Income taxable in India - Taxability of the receipts as ...

Telecom Interconnectivity Payments Ruled Taxable as "Royalty" and Technical Fees Under Indian Law.

December 6, 2023

Case Laws Income Tax AT

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