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Sum received by US co. for providing web hosting service wasn’t royalty, though involving use of scientific equipment
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International Tax
Sum received by US co. for providing web hosting service wasn’t royalty, though involving use of scientific equipment
Posted on
on
June 16, 2016
Tenet Tax Daily June 14 2016
By
tenettax-team
International Tax
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FTS paid to NR was taxable in India as payer’s source of income from such services was in India
An income already assessed to tax in hands of agent couldn’t be taxed in hands of its principal