November 2018

Article 13 of India-UK DTAA; section 9 of the Act – As subscription income from provision of deal matching system for foreign exchange dealing was providing ‘information concerning industrial, commercial or scientific work’, income was royalty

GEETA JANI | DHISHAT B. MEHTA
Chartered Accountants

6.  [2018] 96 taxmann.com 354 (Mumbai - Trib.)

DCIT vs. Reuters Transaction Services Ltd.

ITA Nos.: 1393 & 2219 (Mum.) of 2016

Date of Order: 3rd August, 2018

A.Ys.: 2012-13

 

Article 13 of India-UK DTAA; section 9 of the Act – As subscription income from provision of deal matching system for foreign exchange dealing was providing ‘information concerning industrial, commercial or scientific work’, income was royalty

                       

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