TMI BlogIncome taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in...Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in question is not for the process but was for the results of testing which is used in India. The argument of the Ld. D/R that these services were availed in India and hence are taxable in India has to be upheld. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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