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Payment to third party through a related entity cannot be considered as “reimbursement” of expenses
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International Tax
Payment to third party through a related entity cannot be considered as “reimbursement” of expenses
Posted on
on
June 21, 2013
Tenet Tax Daily April 15, 2013
By
tenettax-team
International Tax
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International freight forwarding and logistic services performed by the non resident taxpayer outside India is neither Managerial, nor Technical nor Consultancy in nature and hence not taxable as Fees for Technical Services under the Income-tax Act
Amount received by a German company from software embedded in equipment supplied by it cannot be considered as ‘royalty’
