Bombay High Court Reviews Advance Ruling Holding Business Support Services Payments Taxable as Fees for Technical Services Under India-UK DTAA. Court Examines Whether 'Make Available' Requirement in Article 13.4(c) is Satisfied and Whether Withholding Tax Obligation Under Section 195 of Income Tax Act, 1961 Arises.
1 Mar 2024The writ petition before the Bombay High Court arose from an order of the Authority for Advance Rulings (AAR) dated 17 January 2012, which held that p...
