Relief to Shell Information Technology: ITAT rules Payment for IT Support Services not considered as FTS under Article 12 of India – Netherlands DTAA

The payment for IT Support Services were not in the nature of ‘Fee for Technical Services’ under the provisions of Act read with Article 12 of the DTAA
ITAT - ITAT Mumbai - Income tax - IT Support - Shell Information Technology - Shell India - taxscan

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has granted relief to Shell Information Technology, ruling that payments for IT support services were not considered fees for technical services under the provisions of Article 12 of the India-Netherlands Double Taxation Avoidance Agreement ( DTAA ). The Appellant, Shell Information Technology International…

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