Saturday, 21 December 2013

Support services from holding co. not treated as FTS for not satisfying 'make-available' clause

IT/ILT: Services rendered under pretext of routing administrative services treated as 'technical services' – Whether when 'make-available' clause is not satisfied the sum paid for technical services shall not be taxable as FTS under Article 12 of India-Netherland DTAA - Held Yes


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