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Income from providing seismic services was taxable under sec. 44BB if it was connected with PE of NR in India

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  • Income from providing seismic services was taxable under sec. 44BB if it was connected with PE of NR in India
Posted onon December 13, 2014

Tenet Tax Daily December 13 2014

By tenettax-team
Corporate Tax, International Tax

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Sum paid to NR to acquire software for in-house use without permission of commercial exploitation is royalty
Sum received for hiring out dredgers wasn’t taxable as royalty under Article 12 of India-Netherland DTAA

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