Analysis of “Fees for Technical Services” and its Taxability
Recent updates in Companies Act, 2013
April 22, 2020Covid 19: Revision in FDI Policy for Foreign Investments
April 23, 2020 Key Takeaways :
• Analysis of the definition under the Income tax act and taxability
• Implications under DTAA
• Understanding of make available clause and most favoured nation clause
• Taxability when no FTS clause in DTAA
• Relevant illustrations and judicial precedents