Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Income accrued in India - receipt from offshore sale of goods - rendering supporting services - fees for included services (FIS) - Article 12 of India-Ireland DTAA - A.O has not established that how the amount received by the assessee was related to rendering of any services by the assessee. A.O/DRP have not controverted the facts established from the invoices on sale of equipments as discussed supra in this order. - AT
Income accrued in India - receipt from offshore sale of goods - rendering supporting services - fees for included services (FIS) - Article 12 of India-Ireland DTAA - A.O has not established that how the amount received by the assessee was related to rendering of any services by the assessee. A.O/DRP have not controverted the facts established from the invoices on sale of equipments as discussed supra in this order. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
