https://www.taxtmi.com/highlights?id=41751 Disallowance u/s 40(a)(i) - technical on-call assistance charges paid by assessee to its AE - Revenue received by AE in view of services rendered to assessee’s customer is not taxable in India as per Article 12 (4) of India US DTAA, applicability of section 195 of the Act is not possible. en-us Sat, 29 Sep 2018 15:06:53 +0530 Sat, 29 Sep 2018 15:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41751 Disallowance u/s 40(a)(i) - technical on-call assistance charges paid by assessee to its AE - Revenue received by AE in view of services rendered to assessee’s customer is not taxable in India as per Article 12 (4) of India US DTAA, applicability of section 195 of the Act is not possible. Highlights Income Tax Sat, 29 Sep 2018 15:06:53 +0530 https://www.taxtmi.com/highlights?id=41751