https://www.taxtmi.com/highlights?id=47634 Income accrued in India - professional legal services provided before a foreign court - it cannot be brought to tax as FIS under Article 12 of the India-USA DTAA, because there is no make available of any particular knowledge or skill to ONGC before the courts which can enable ONGC to represent its case in future - legal services cannot be treated as FTS as it is a professional services which is outside the scope of Section 9(1)(vii) en-us Tue, 02 Jul 2019 07:37:49 +0530 Tue, 02 Jul 2019 07:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47634 Income accrued in India - professional legal services provided before a foreign court - it cannot be brought to tax as FIS under Article 12 of the India-USA DTAA, because there is no make available of any particular knowledge or skill to ONGC before the courts which can enable ONGC to represent its case in future - legal services cannot be treated as FTS as it is a professional services which is outside the scope of Section 9(1)(vii) Highlights Income Tax Tue, 02 Jul 2019 07:37:49 +0530 https://www.taxtmi.com/highlights?id=47634