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Sum received by US co. for providing web hosting service wasn’t royalty, though involving use of scientific equipment

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  • Sum received by US co. for providing web hosting service wasn’t royalty, though involving use of scientific equipment
Posted onon June 16, 2016

Tenet Tax Daily June 14 2016

By tenettax-team
International Tax

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FTS paid to NR was taxable in India as payer’s source of income from such services was in India
An income already assessed to tax in hands of agent couldn’t be taxed in hands of its principal

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