Receipts of Subscription, Professional and Training Services of Software from Indian customers can not be taxed as Royalty/FTS under India-Netherlands DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that Receipts of subscription, professional and training services of software from Indian Customers could not be taxed as Royalty/Fee for Technical Service (FTS) under India-Netherlands Double Taxation Avoidance Agreement (DTAA). Assessee, Service Now is a foreign company incorporated under the laws of the Netherlands, engaged in…