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Income Tax - Highlights / Catch Notes

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The subscription, professional and training services rendered by ...


Subscription and Training Services Not Taxable in India, Not Classified as Technical Services Under Tax Laws.

December 18, 2023

Case Laws     Income Tax     AT

The subscription, professional and training services rendered by the assessee does not fall within the definition of FTS both under the Act as well as under the DTAA and accordingly the same cannot be taxed in India - AT

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