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ITAT Kolkata: Tax Payable in India Even if Technical Services of Testing Performed Abroad - (14 Jun 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Kolkata has noted that tax payable for technical services of testing is performed outside the country if the results of testing are used in India. Tribunal held that the it may be true that the process of testing may have been conducted outside India however the payment in question was not for the process but was for the results of testing which is used in India.

Tags : ITAT KOLKATA   TECHNICAL SERVICES  

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