https://www.taxtmi.com/highlights?id=67975 Income deemed to accrue or arise in India - TSIS Service Fee received - The term ‘Royalty’ is not as widely defined in India France DTAA as in the India Singapore DTAA, which was taken into consideration by the coordinate bench of the Tribunal in the case of sister concern. - AO directed to delete the addition in respect of TSIS Service Fees received by the assessee. - AT en-us Tue, 31 Jan 2023 08:05:05 +0530 Tue, 31 Jan 2023 08:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67975 Income deemed to accrue or arise in India - TSIS Service Fee received - The term ‘Royalty’ is not as widely defined in India France DTAA as in the India Singapore DTAA, which was taken into consideration by the coordinate bench of the Tribunal in the case of sister concern. - AO directed to delete the addition in respect of TSIS Service Fees received by the assessee. - AT Highlights Income Tax Tue, 31 Jan 2023 08:05:05 +0530 https://www.taxtmi.com/highlights?id=67975