Income deemed to accrue or arise in India - fees for technical ...
Technical Service Fees Taxable Under India-Singapore DTAA Article 12 for Deliverables to RCITP.
August 28, 2023
Case Laws Income Tax AT
Income deemed to accrue or arise in India - fees for technical services - the assessee is making available RCITP all reports, analysis, tests, tables, plans, drawings or other documents in any form including electronic or printed form for the use of RCITP which enables RCITP to apply and use all these deliverables for its business purposes - Taxable u/A 12 of India-Singapore DTAA - AT
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