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Income Tax - Highlights / Catch Notes

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Income deemed to accrue or arise in India - receipts towards IT ...


IT Support Payments Not Classified as Income, Technical Fees, or Royalty Under Indian Tax Law and DTAA.

March 27, 2023

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - receipts towards IT support services - the payment received for IT support services cannot be treated either as fee for technical services or as royalty both under the Act as well as under the DTAA. - AT

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