Case Law Details
Case Name : Re. HMS Real Estate Pvt. Ltd. (A.A.R) No. 832 of 2009)
Related Assessment Year :
Courts :
Advance Rulings
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AAR Ruling: Architectural services provided by a limited partnership is liable to tax as “fees for technical / included services” as per the provisions of India- US Double Taxation Avoidance Agreement [HMS Real Estate Pvt. Ltd. (A.A.R. No. 832 of 2009)].
Facts:
HMS Real Estate Pvt. Ltd. (applicant) is an Indian company engaged in the business of development and management of commercial real estate. The applicant proposed to construct an international qua
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We have similar kind of case but the recepient is a firm of companies. Would those are also covered by Article 15 of India – uS tax treaty.
pls guide.
thanks abhishek