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Case Law Details

Case Name : In re AREVA T&D India Limited (AAR Delhi)
Related Assessment Year :
Courts : Advance Rulings
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Re AREVA T&D India Limited (AAR) –

Providing information technology sharing services make available the technical knowledge and therefore taxable as fees for technical services under section 44DA of Income-tax Act in the presence of permanent establishment of a French company in India

The payments under the IT agreement were not in the nature of reimbursement as the preamble stated that the French company had the capaci

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