The Authority of Advance Rulings, New Delhi in the application filed by the applicant Mastercard Asia Pacific Pte. Ltd. constituting of Mr. R.S. Shukla as the Chairman and Mr. Ashutosh Chandra as the Member held that fees received by the services of MasterCard from Indian customers are taxable as “Royalty” and not “Fees from Technical […]
The post Fee Received by MasterCard from Indian Customers Taxable as ‘Royalty’ not FTS as per Indo-Singapore DTAA: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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