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AAR on taxability of payments made by applicant to a British company for rendering telecom services in India
Case Law Details
- Case Name
- Cable & Wireless Networks India Pvt. Ltd., In re (Authority for Advance Rulings)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings
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RELEVANT PARAGRAPH
9. (1) The following incomes shall be deemed to accrue or arise in India :—
(i) to (v) xx xx xx xx xx xx xx xx xx
(vi) income by way of royalty payable by—
(a) the Government ; or
(b) a person who is a resident, except where the royalty is payable in respect of any right, property or information used or services utilized for the purposes of a business or profession carried on by such person outside India or for the purposes of making or earning any income from any source outside India ; or
(c) a person who is a non-resident, where the royalty is payable ...
