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Sum received for hiring out dredgers wasn’t taxable as royalty under Article 12 of India-Netherland DTAA

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  • Sum received for hiring out dredgers wasn’t taxable as royalty under Article 12 of India-Netherland DTAA
Posted onon December 15, 2014

Tenet Tax Daily December 15 2014

By tenettax-team
Corporate Tax, International Tax

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Income from providing seismic services was taxable under sec. 44BB if it was connected with PE of NR in India
HC can’t review orders of SetCom; powers are confined to reviewing its decision making process rather decision itself

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