Criteria for a service being either �Royalty� or �Fee for technical services� under DTAA


Last updated: 10 September 2021

Court :
ITAT Bangalore

Brief :
The assessee has filed this appeal challenging the decision of Ld. CIT(A) in confirming the addition made by the A.O. u/s 40(a)(i) of the Income-tax Act,1961 ['the Act' for short] and it relates to assessment year 2013-14.

Citation :
ITA No.2645/Bang/2017

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