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SECTION 9 OF THE INCOME-TAX ACT, 1961 – INCOME – DEEMED TO ACCRUE OR ARISE IN INDIA

April 8, 2024

Royalties or Fees For Technical Services – Rate of Tax : SLP dismissed as withdrawn against order of High Court that where assessee had entered into an agreement with UK based university for providing certain technical services for which it had agreed to bear Indian taxes, assessee was required to gross-up amount of fees for technical services (FTS) paid to university, for purpose of deducting TDS under India-UK DTAA – Tvs Motor Company Ltd. v. Income Tax Officer, (IT)-II – [2024] 161 taxmann.com 211 (SC)

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