Case Law Details
Case Name : In re Worley Parsons Services Pty. Ltd. (Authority for Advance Rulings)
Related Assessment Year :
Courts :
Advance Rulings
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SUMMARY OF CASE LAW
The services rendered and the work undertaken by the applicant-Australia n company in terms of the Agreement for Basic Engineering and Procurement services fall within the scope of `royalties’ as defined in Article XII(3) of the DTAA between India and Australia and the receipts are taxable in India by virtue of Article XII(2); under the Income-tax Act too, t
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