| COURT: | Bombay High Court |
| CORAM: | B. P. Colabawalla J, S. C. Dharmadhikari J |
| SECTION(S): | 9(1)(vii) |
| GENRE: | International Tax |
| CATCH WORDS: | Fees for technical services |
| COUNSEL: | P.J. Pardiwalla |
| DATE: | August 8, 2014 (Date of pronouncement) |
| DATE: | October 10, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Income by way of fees for technical services payable by a person who is a resident, would be income deemed to accrue or arise in India | |
Section 9(1) of the Act provides which incomes shall be deemed to accrue or arise in India. Sub-clause (vii)(b) of section 9(1) of the Act, as applicable to the facts of the present case, inter alia provides that income by …
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