https://www.taxtmi.com/highlights?id=60017 Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the assessee, the non-resident entities have made available technical knowledge, know-how, processes to the assessee. However, no substantive material has been brought on record by him to back such conclusion. - it is very much clear, the conditions of Article 12(4) of the tax treaty are not fulfilled. - AT en-us Fri, 08 Oct 2021 14:40:11 +0530 Fri, 08 Oct 2021 14:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60017 Income accrued in India - Rendering services to non-resident entities - Though, the assessing officer has generally observed that in course of providing services to the assessee, the non-resident entities have made available technical knowledge, know-how, processes to the assessee. However, no substantive material has been brought on record by him to back such conclusion. - it is very much clear, the conditions of Article 12(4) of the tax treaty are not fulfilled. - AT Highlights Income Tax Fri, 08 Oct 2021 14:40:11 +0530 https://www.taxtmi.com/highlights?id=60017