TMI BlogIncome Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since...Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India to the customers outside India, no part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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