S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Management fees-Indian subsidiaries-Most favoured Nation (MFN) clause-Not taxable as fees for technical services-Training services-Matter remanded-DTAA-India-Sweden. [Art. 10, 12(4)(b)]
Sandvik AB. v. ACIT(IT) (2021) 190 ITD 110 (Pune)(Trib.)