https://www.taxtmi.com/highlights?id=73517 Income taxable in India - Addition of receipts from Industrial Liaison program (ILP) - the Appellant is only providing administrative support to the members and not rendering any technical services. It cannot be said that the Appellant is making available any technical know-how, experience, etc., or technical plan/design to the members as enumerated in Article 12 of the DTAA - Receipt from Coordination Membership Agreement do not qualify as ‘Fee for Included Services’ - AT en-us Mon, 11 Dec 2023 15:54:53 +0530 Mon, 11 Dec 2023 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73517 Income taxable in India - Addition of receipts from Industrial Liaison program (ILP) - the Appellant is only providing administrative support to the members and not rendering any technical services. It cannot be said that the Appellant is making available any technical know-how, experience, etc., or technical plan/design to the members as enumerated in Article 12 of the DTAA - Receipt from Coordination Membership Agreement do not qualify as ‘Fee for Included Services’ - AT Highlights Income Tax Mon, 11 Dec 2023 15:54:53 +0530 https://www.taxtmi.com/highlights?id=73517