Case Law Details
Case Name : DCIT Vs Forum Homes Pvt Ltd. (ITAT Mumbai)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Forum Homes Pvt Ltd. (ITAT Mumbai)
A reading of Article 12(4) of the tax treaty would make it clear that payment made to a resident of one of the contracting state can be regarded as FTS, if, in course of providing managerial/technical or consultancy services, technical knowledge, experience, skill, know-how or processes is made available which enables the person acquiring such services to apply the technology contained therein. It further provides, if the services consist of development and transfer of a technical p
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