Saturday International Tax Gyan!! (SITG No. 135) #taxmadeeasy #taxinpic
Sales and customer support services received outside India cannot be considered as accrued in India as per Sec 9(1)(vii) Springer Verlag GmbH Vs Deputy Commissioner of Income Tax [2022] 141 taxmann.com 410 (Delhi Trib.)[23 08 2022]