OrbitaxRuling that subscription fees for commercial portal taxable in India
|Treaty Development|India-Singapore
The Indian Authority for Advance Rulings (AAR) delivered a ruling dated 22 January 2007 in the case of Cargo Community Network Pte. Limited, Singapore (AAR No. 688 of 2006) on whether subscription fees paid to a Singapore company for the use of its portal were liable to tax in India.
(a) Facts. The Applicant (Cargo Commercial Network Pte. Limited) was engaged …
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