Fee for providing Supervisory Service for manufacturing of linear polyethylene under Composite Contract are FTS under UK and India DTAA: ITAT upholds Revision Order [Read Order]

Fee for providing supervisory Service - Fee - Supervisory Service - linear polyethylene - Composite Contract - FTS - DTAA - ITAT upholds Revision Order - ITAT - Revision Order - Taxscan

The Income Tax Appellate Tribunal (ITAT) Kolkata bench held that Fee for providing supervisory services for manufacturing of linear polyethylene under composite contract are Fee For Technical Service (FTS) under UK and India Double Taxation Avoidance Agreement. Thus the bench upheld the revision order Asseesee entered into a composite contract, which could not  be segregated in…

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