https://www.taxtmi.com/highlights?id=73649 The subscription, professional and training services rendered by the assessee does not fall within the definition of FTS both under the Act as well as under the DTAA and accordingly the same cannot be taxed in India - AT en-us Mon, 18 Dec 2023 09:08:43 +0530 Mon, 18 Dec 2023 09:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73649 The subscription, professional and training services rendered by the assessee does not fall within the definition of FTS both under the Act as well as under the DTAA and accordingly the same cannot be taxed in India - AT Highlights Income Tax Mon, 18 Dec 2023 09:08:43 +0530 https://www.taxtmi.com/highlights?id=73649