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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Income deemed to accrue or arise in India - receipts towards IT ...

Income Tax

March 27, 2023

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

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