Case Law Details
Case Name : Federation of Indian Chambers of Commerce and Industry, In re (Authority for Advance Rulings)
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Courts :
Advance Rulings
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This article summarizes a recent ruling of the Authority for Advance Rulings (AAR) [AAR No. 811 of 2009 dated 1 December 2009] in the case of Federation of Indian Chambers of Commerce and Industry (Applicant) on the issue of taxability of payments made for obtaining certain services from a wing of the University of Texas (UT), USA, UT(IC2). Considering the facts of the case, the AAR held that as the services do not satisfy the criterion of ‘make available’ under the applicable India-USA Tax Treaty (Tax Treaty), the payments are not taxable under the
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