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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Income Accrue or arise in India - FTS - the ultimate delivery of ...

Income Tax

January 8, 2024

Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India to the customers outside India, no part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. - AT

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