TMI BlogRoyalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data...Royalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data processing without any human intervention - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|