Carrying on business in India arises if a foreign collaborator renders paid services; technicians may qualify for section 10(6)(viia) exemption. A foreign collaborator that renders services in India to an Indian company and receives fees may be regarded as carrying on business in India; technicians employed in that business may qualify for exemption under section 10(6)(viia) if statutory conditions are met. If the foreign collaborator only lends technicians' services without rendering services in India, it may not be carrying on business in India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Carrying on business in India arises if a foreign collaborator renders paid services; technicians may qualify for section 10(6)(viia) exemption.
A foreign collaborator that renders services in India to an Indian company and receives fees may be regarded as carrying on business in India; technicians employed in that business may qualify for exemption under section 10(6)(viia) if statutory conditions are met. If the foreign collaborator only lends technicians' services without rendering services in India, it may not be carrying on business in India.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
