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2008 (7) TMI 8 - AAR - Income Tax
Indian subsidiary company of applicant (a Singapore company) refers certain international clients to its parent company in connection with acquisition, sales and dealings in real estate and other services such as advisory & research facilities management, project management etc. in the field of real estate in lieu of referral fees. Held that such referral fees is not taxable in India. Therefore no TDS is liable to be deducted in India. - no business connection in India.