ABB tax ruling: Fee for Technical Services taxable only in the year of receipt under India-Germany tax treaty

As per the detail of the case Germany headquartered arm of ABB, the Swedish-Swiss multinational, had received some money for testing and inspection charges. These were categorised as FTS, but the company did not include this in the tax filings in the country.

from Economy-News-Economic Times https://ift.tt/2JYgF7G