Project specific Consultancy & Architect Fees not amount to FTS DCIT Vs Forum Homes Pvt Ltd. (ITAT Mumbai) A reading of Article 12(4) of the tax treaty would make it clear that payment made to a resident of one of the contracting state can be regarded as FTS, if, in course of providing managerial/technical or consultancy services, technical knowledge, experience, skill, know-how or processes is […]
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Project specific Consultancy & Architect Fees not amount to FTS
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