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Taxpayer's On-Call Assistance Charges to AE Not Taxable in India Under DTAA, Section 195 Inapplicable.

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....Disallowance u/s 40(a)(i) - technical on-call assistance charges paid by assessee to its AE - Revenue received by AE in view of services rendered to assessee’s customer is not taxable in India as per Article 12 (4) of India US DTAA, applicability of section 195 of the Act is not possible.....

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