TMI BlogIncome deemed to accrue or arise in India - fee for technical services / FTS - If it is of recurring...Income deemed to accrue or arise in India - fee for technical services / FTS - If it is of recurring annual fees, there is no question that assessee was making available any technology or knowhow of the Indian customers on year to year basis as has been interpreted by the ld. AO. Assessee is having the technical expertise in the software sub-licensed by it. If there is any bug or problem faced by the customers while using the software, assessee provides trouble shooting to fix those bugs and hel..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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