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Technical services held as not taxable since make available condition not satisfied
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International Tax
Technical services held as not taxable since make available condition not satisfied
Posted on
on
February 12, 2020
Tenet Tax Daily February 12 2020
By
tenettax-team
International Tax
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Where appeal was delayed since company wanted to wait for department to file the same and then file cross objection – no condonation allowed
“Support services” taxable as FTS both under Income-tax Act and under tax treaty – make available condition fulfilled
