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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Income taxable India - taxability of receipts from consultancy ...

Income Tax

December 19, 2023

Income taxable India - taxability of receipts from consultancy services and reimbursement of expenses - characterizing receipts as Fee for Included Services (“FIS”) under Article 12(4)(b) of India - Revenue has not brought on record any materials to establish the fulfillment of make available condition of Article 12(4)(b) of India – USA DTAA. - AT

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