https://www.taxtmi.com/highlights?id=73662 Income taxable India - taxability of receipts from consultancy services and reimbursement of expenses - characterizing receipts as Fee for Included Services (“FIS”) under Article 12(4)(b) of India - Revenue has not brought on record any materials to establish the fulfillment of make available condition of Article 12(4)(b) of India – USA DTAA. - AT en-us Tue, 19 Dec 2023 12:11:39 +0530 Tue, 19 Dec 2023 12:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73662 Income taxable India - taxability of receipts from consultancy services and reimbursement of expenses - characterizing receipts as Fee for Included Services (“FIS”) under Article 12(4)(b) of India - Revenue has not brought on record any materials to establish the fulfillment of make available condition of Article 12(4)(b) of India – USA DTAA. - AT Highlights Income Tax Tue, 19 Dec 2023 12:11:39 +0530 https://www.taxtmi.com/highlights?id=73662