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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Income deemed to accrue or arise in India - MOU to the India US ...

Income Tax

January 2, 2023

Income deemed to accrue or arise in India - MOU to the India US DTAA elaborates on the concept of "make available" - Merely providing commercial information through a benchmarking study does not in any manner makes available any technical knowledge, experience, skill, know how or processes, nor consist of the development and transfer of a technical plan or technical design. Thus, the services of PTAI cannot be said to be FIS under covered Article 12. - AT

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