Case Law Details
Case Name : In re Worley Parsons Services Pty. Ltd., (Authority for Advance Rulings- Income Tax)
Related Assessment Year :
Courts :
Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
RELEVANT PARAGRAPH
3. The applicant contends that the services under various contracts except contract no. 5 cannot be brought within the sweep of `royalties’ as defined in Art. XII.3 of the Double Taxation Avoidance Agreement (hereinafter referred to as `DTAA’ or `Treaty’), that there was no permanent establishment in India except in relation to Contract no.6 and that royalty income in respect of the c
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.