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“Support services” taxable as FTS both under Income-tax Act and under tax treaty – make available condition fulfilled
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International Tax
“Support services” taxable as FTS both under Income-tax Act and under tax treaty – make available condition fulfilled
Posted on
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February 13, 2020
Tenet Tax Daily February 13 2020
By
tenettax-team
International Tax
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Technical services held as not taxable since make available condition not satisfied
Claim of Sec. 54F exemption not to be rejected because assessee had association with builder
