Category: Usha International Limited (“UIL”)

Procurement Services by Chinese Company Taxable as Fees for Technical Services under India-China Tax Treaty: AAR

• There can be no straight jacket formula to determine what is meant by “provision of service,” which may include where services are i) provided; ii) rendered; or iii) utilized. • The expression ‘provision of services’ is much wider than ‘provision of rendering of services,’ and covers the services even… – Continue reading