https://www.taxtmi.com/highlights?id=62576 Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall within the realm of ‘fees for technical services’ as contained in Sec. 9(1)(vii), albeit the assessee has only provided a standard facility for data processing without any human intervention. - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) of the Act. - AT en-us Thu, 24 Mar 2022 14:32:26 +0530 Thu, 24 Mar 2022 14:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62576 Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall within the realm of ‘fees for technical services’ as contained in Sec. 9(1)(vii), albeit the assessee has only provided a standard facility for data processing without any human intervention. - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) of the Act. - AT Highlights Income Tax Thu, 24 Mar 2022 14:32:26 +0530 https://www.taxtmi.com/highlights?id=62576