Service Fees for Providing Supporting Services Taxable as FTS u/s 9(1)(vii) of Income Tax Act and Article 12(4) of India-USA DTAA: ITAT [Read Order]

Service- Fees - Supporting- Services- Taxable - FTS -Income- Tax- Act - Article - India-USA- DTAA-ITAT-TAXSCAN

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the cost reimbursement of received by the assessee towards providing support services is taxable as fees for technical services both under Section 9(1) (vii) of the Income Tax Act,1961 as well as Article 12(4) of the Double Taxation Avoidance Agreement (DTAA) between India and…

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