Saturday International Tax Gyan!! (SITG – 247) #taxmadeeasy #taxinpic
ITO (International Taxation) Vs. Hartaj Sewa Singh [2025] 171 taxmann.com 18 (Kolkata – Trib.)[30-01-2025]
Fees paid for arranging loan cannot be considered as royalty or fees for technical services as it was in the nature of commission for financial services arranged.