Payment for procurement of support services from foreign affiliate not liable to tax in India

Court : Authority for Advanced Ruling (AAR)

Citation : Bharti AXA General Insurance Corporation Ltd. (2010-TII-30-ARA-INTL) (AAR)

Brief : Authority for Advanced Ruling (AAR) held that payment for procurement of support services vis-a-vis business, marketing, information technology and strategy from foreign affiliate company are not Fees for Technical Services (FTS) and royalty within the meaning of Article 12 of the India-Singapore tax treat

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