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SAP Implementation Income in Pune Not Taxable as Royalty or Fee for Technical Services Under India-Singapore DTAA Article 12.
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....Income deemed to accrue or arise in India - Royalty receipt - Implementation of SAP for transportation system at Pune India- Singapore DTAA - Fee for Technical Services - TDS u/s 195 - the income on account of Information Technology Services is also not taxable under article 12 - AT....
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