https://www.taxtmi.com/highlights?id=74037 Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India to the customers outside India, no part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. - AT en-us Mon, 08 Jan 2024 09:15:23 +0530 Mon, 08 Jan 2024 09:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74037 Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India to the customers outside India, no part of the income accrues or arises or deemed to accrue or arise in India and accordingly the provisions of section 5(2)(b) of the Act are not applicable in the instant case. - AT Highlights Income Tax Mon, 08 Jan 2024 09:15:23 +0530 https://www.taxtmi.com/highlights?id=74037