Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India

Charles River Laboratories Inc Vs ACIT (ITAT Bangalore)

ITAT Bangalore held that pre-clinical laboratory services rendered by the assessee (non-resident) to its customers in India would not be chargeable to tax in India as the technical services rendered by the affiliates do not “make available” technical knowledge, experience, skill, know-how or process while preparing these reports for their, Indian customers/ clients.

Facts- The assessee is a non-resident in

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