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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Standby maintenance revenues earned under the Construction and ...

Income Tax

June 26, 2015

Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’) under section 9(1)(vii) - Held No - AT

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  2. Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby...

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