Income Accrue or arise in India - FTS - the ultimate delivery of ...

Software Delivery Income Not Taxable in India Due to Foreign Services and Delivery Under Income Tax Act Section 5(2)(b.

January 8, 2024

Case Laws Income Tax AT

Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India to the customers outside India, no part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. - AT

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Income Accrue or arise in India - FTS - the ultimate delivery of ...

Software Delivery Income Not Taxable in India Due to Foreign Services and Delivery Under Income Tax Act Section 5(2)(b.

January 8, 2024

Case Laws Income Tax AT

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