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Sum paid on testing of ultrasonic meter wasn’t FTS as it didn’t satisfy make available clause of India-USA DTAA

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  • Sum paid on testing of ultrasonic meter wasn’t FTS as it didn’t satisfy make available clause of India-USA DTAA
Posted onon April 8, 2015

Tenet Tax Daily April 07 2015

By tenettax-team
Corporate Tax, International Tax

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Co. outsourcing major portion of its business to third party couldn’t be taken as comparable for ITES provider
Allotment of flats under self financing scheme of DDA has to be deemed as construction of house for sec. 54F relief

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