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1995 (9) TMI 376 - AAR - Income TaxWhether the consideration receivable under the agreements entered into between the applicant and ‘‘X’’ is chargeable to tax under the Income-tax Act, 1961? Whether the considerations receivable under the aforesaid agreements are taxable as fees for technical services under article 13 of the Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with respect to taxes on income and capital gains with the United Kingdom of Great Britain at the rate of twenty per cent. of the gross amount of such fees for technical services for the assessment years 1994-95 and 1995-96?
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