Case Law Details
Case Name : Income Tax Officer, TDS Vs Nokia India Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Brief of Case:
ITAT Delhi has held in the case of ITO, TDS vs. Nokia India Pvt. Ltd that services rendered does not qualify as FTS for technical services under the India Finland Tax Treaty if service provider has not made available to assessee any technical knowledge skill, know how, Technical Design etc. Services can be considered to be made available by provider only where the services leads to transfer/imparting of technical knowledge, experience, skills know 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.
This article was really helpful. Thank you for sharing.