TMI BlogIncome deemed to accrue or arise in India - receipts towards IT support services - the payment received...Income deemed to accrue or arise in India - receipts towards IT support services - the payment received for IT support services cannot be treated either as fee for technical services or as royalty both under the Act as well as under the DTAA. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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