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Prior to AY 2013-14, there was no need to furnish TRC to claim treaty benefits: Bombay High Court

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  • Prior to AY 2013-14, there was no need to furnish TRC to claim treaty benefits: Bombay High Court
Posted onon September 25, 2017

Tenet Tax Daily September 25 2017

By tenettax-team
Corporate Tax, International Tax

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TP adjustment couldn’t be made just because assessee had availed only certain services out of bunch of services
Software payments can’t be held as royalty if payer doesn’t have any right of modification: ITAT

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