India-Singapore DTAA- Technical services provided offshore do not require any deduction of tax at source

DECIDED BY: ITAT, BANGALORE BENCH `B’, IN THE CASE OF: Sun Micro systems India Pvt. Ltd. Vs. ITO, APPEAL NO: ITA No. 443 & 444/Bang/06, DECIDED ON August 21, 2009

Relevant Extract

15. We have heard both the parties. It is an undisputed fact that the appellant ‘entered into an agreement for availing the logistics services from Sun Singapore; Since . the appellant has

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