Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts ...

Payments for Support Services Not Qualified as Fee for Technical Services Due to "Make Available" Condition.

January 6, 2024

Case Laws Income Tax AT

Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts received by the assessee from an Indian group entity - Support services relating to MLN is provided by the assessee - the make available condition has not been satisfied, treated the payments not be in the nature of FTS. - AT

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Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts ...

Payments for Support Services Not Qualified as Fee for Technical Services Due to "Make Available" Condition.

January 6, 2024

Case Laws Income Tax AT

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