Monday, July 30, 2018

No FTS if no technical knowledge was made available to enable recipients to use services independently

IT/ILT: Where inspection and testing services rendered by assessee a UK based company to Indian customers but no technical knowledge, etc. were made available so as to enable recipients to use those services independently, payments received could not be termed as 'fee for technical services'

from www.taxmann.com Latest Case Laws https://ift.tt/2v0Q2VA
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