Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is...

Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is taxable only in the year of receipt as per the provisions of DTAA. - Tax authorities are not justified in assessing the impugned income on accrual basis. - AT .....

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