Foreign exchange system services provided - Article 13 Indo-UK ...

Foreign exchange services under Article 13 of Indo-UK DTAA classified as royalty, PE assessment not required.

July 27, 2014

Case Laws Income Tax AT

Foreign exchange system services provided - Article 13 Indo-UK DTAA – once the receipt has been decided as royalty in nature then there is no need to go into the question of assessee having PE in India - - AT

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Foreign exchange system services provided - Article 13 Indo-UK ...

Foreign exchange services under Article 13 of Indo-UK DTAA classified as royalty, PE assessment not required.

July 27, 2014

Case Laws Income Tax AT

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