TMI BlogIncome accrued in India - Amount accrued to the Assessee from another group company in India on account...Income accrued in India - Amount accrued to the Assessee from another group company in India on account of management support costs - FTS under the India- Singapore DTAA - principal and meaning of 'Make Available' - the operational support such as Providing advice, information and competitive expertise to local general CMH Hotel management on the operation of Hotels, which are consistent with the strategic plan can at best be the managerial consultancy service but not the services made available..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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