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Income Tax - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Fees for technical services received by the foreign company from ...


Foreign Company Fees from Indian Entity Taxed u/s 44BB, Not 44D/115A, Rules High Court.

September 7, 2020

Case Laws     Income Tax     HC

Fees for technical services received by the foreign company from an Indian concern - Amount paid by the respondent to the HUB International Limited would be covered by Section 44BB and not under section 44D r.w.s. 115A - HC

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