Case Law Details
Case Name : Maruti Udyog Ltd. Vs. ADIT (Int'l Taxation) [ITAT Delhi]
Related Assessment Year : 2005- 2006
Courts :
All ITAT ITAT Delhi
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RELEVANT PARAGRAPH
9.1 Double Taxation Avoidance Agreement entered into between India and United Kingdom (206 ITR St. 235), Article 13(4) and 13(5) provides as. follows:
Article 13(4)
For the purposes of paragraph 2 of this Article, and subject to paragraph 5 of this Article, the term “fees for technical services” means payments of any kind to any person in consideration for the rendering of
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Dear sir,
Will you tell me URL which include;
Taxation of income of Non-residents from transfer of Technology – Tax treatment of Royalty and fees for technical Services
Contents
1 Rates of taxation
2 Exemptions from tax
3 Double tax Avoidance Agreements
8.1 Royalty has been defined to mean……