1 [ts-45-itat-2020(mum)] - transaction square...skf group taxpayer (sweden) indian companies...
TRANSCRIPT
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1 [TS-45-ITAT-2020(Mum)]
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SKF Group
Taxpayer (Sweden) Indian Companies
Agreements between Taxpayer and Indian Companies [Assessment Year (AY) - 2013-14, 2014-15]
Trademark License Agreement
•Income of Taxpayer offered to tax as royalty.
Technology License Agreement
•Income of Taxpayer offered to tax as royalty.
I.T. Services Delivery Agreement
•Income of Taxpayer considered as reimbusement of income; under the India-Sweden treaty.
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