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Case Digest: Fee for Technical Service (FTS) and Double Taxation Avoidance Agreement (DTAAs)
Section 9(1)(vii) of the Income Tax Act, 1961 defines fees for technical services(FTS) as any consideration (including any lump sum consideration)...
Complete Case Digest on Tamil Nadu Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) -Part 2
An advance ruling helps the applicant in planning his activities which are liable for payment of GST, well in advance. It also brings certainty in determining the tax liability, as the ruling given...
Complete Case Digest on Tamil Nadu Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) -Part 1
An advance ruling helps the applicant in planning his activities, which are liable for payment of GST, well in advance. It provides certainty and transparency to a taxpayer with respect to an issue...
