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Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA

ITAT Delhi held that payments received by the assessee qualifies as Fees for Technical Services (FTS) under sub-clause (4) of Article 12 of Indo โ€“ Singapore DTAA and hence rightly brought to tax @10%.
Reliance Corporation It Park Reliance Corporation It Park Limited Beers India Mineral Private Gensler Singapore Private Limited Vs Indian Associated Enterprises Fees For Technical Services Under Article
Source: taxguru.in

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