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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Income accrued in India - Royalty receipt - Fees for Technical ...

Income Tax

December 3, 2020

Income accrued in India - Royalty receipt - Fees for Technical Services on accrual basis - the FTS is taxable only in the year of receipt as per the provisions of DTAA. - Tax authorities are not justified in assessing the impugned income on accrual basis. - AT

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