Services under the MSA leverage on the Assessee’s technical and technological expertise and, therefore, are in the nature of technical/consultancy services under Art 13.4(c) of India-UK Tax Treaty.

Services under the MSA leverage on the Assessee’s technical and technological expertise and, therefore, are in the nature of technical/consultancy services under Art 13.4(c) of India-UK Tax Treaty. AIRCOM INTERNATIONAL LTD., IN RE (2021) 110 CCH 0100 IAAR Short Overview: Exemptions Fees for technical ...
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