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Royalties & FTS are liable to tax as per Article 12 of the India-USA treaty only on payment basis
Case Law Details
- Case Name
- Booz. Allen & Hamilton (India) Ltd. Vs Assistant Director of Income-tax (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1998-99
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Booz. Allen & Hamilton (India) Ltd.
Versus
Assistant Director of Income-tax, (International Taxation)
IT APPEAL NO. 4505 (MUM.) OF 2003
[ASSESSMENT YEAR 1998-99]
DECEMBER 21, 2012
ORDER
P.M. Jagtap, Accountant Member
This appeal is filed by M/s Booz. Allen & Hamilton (India) Ltd. & Co. Kg. (BAH India in short) as agent of Booz Allen & Hamilton, USA against the order passed by the learned CIT(Appeals)-XXXI, Mumbai dated 28th February, 2003.
2. BAH India is a foreign partnership firm established in Germany. It has a branch office in Ind...
