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Indian territory
Taxable Territory is Location where Services are actually Performed: AAR holds Support Services to Overseas Customers are not Export Service [Read Order]
June 6, 2022
Provisions of ‘Support Services for Water Transport’ would qualify as ‘Support Services’, 18% GST Applicable: AAR [Read Order]
May 28, 2022
Amount received from distributors for sale of specialized software, maintenance and support services can’t be “royalty” under India-Finland Tax Treaty: ITAT [Read Order]
November 3, 2020
Income received for Sale of specialized Software and Maintenance and Support Services is not ‘Royalty’ as per India-Finland Tax Treaty: ITAT [Read Order]
October 14, 2020
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