Services which are to be taxed must be both "rendered in India'' and "utilized in India'' for them to fall under the income tax bracket.

Services which are to be taxed must be both "rendered in India'' and "utilized in India'' for them to fall under the income tax bracket. https://www.taxtmi.com/news?id=703 Services are taxable only where they meet a territorial nexus: they must be both rendered in India and utilized in India simultaneously; the place of performance, not incidental utilization, determines taxability, and non residents are taxable only in the jurisdiction where the legal advice is performed, consistent with internationally accepted principles and double taxation considerations. en-us Thu, 01 Jan 2009 08:45:30 +0530 Thu, 01 Jan 2009 12:21:00 +0530 TaxTMI RSS Generator Services which are to be taxed must be both "rendered in India'' and "utilized in India'' for them to fall under the income tax bracket. https://www.taxtmi.com/news?id=703 Services are taxable only where they meet a territorial nexus: they must be both rendered in India and utilized in India simultaneously; the place of performance, not incidental utilization, determines taxability, and non residents are taxable only in the jurisdiction where the legal advice is performed, consistent with internationally accepted principles and double taxation considerations. News - Thu, 01 Jan 2009 08:45:30 +0530 https://www.taxtmi.com/news?id=703