corporate and professional updates 14th JUNE 2018
Direct Tax: Mumbai ITAT rules that consideration received by assessee (a Dutch company, part of the Marriott group) for the services rendered to the Indian Hotels under the Training and Computer Systems Agreements (‘TCSA’) during AY 2009-10, not FTS under Article 12 of India-Netherlands DTAA; Assessee had entered into TCSA with 2 Indian hotels for …