Software-related Services cannot be treated as FTS in the absence of Cogent Material: ITAT [Read Order]

Software-related Services - FTS - Cogent Material - sustainable - ITAT - Taxscan

The Delhi Bench, of the Income Tax Appellate Tribunal (ITAT), comprises sh. Pradip Kumar Kedia, AM and sh. Anubhav Sharma, JM has held that treating software-related services as FTS in the absence of cogent material is not sustainable. The assessee Microstrategy, Inc. claimed as it was eligible to claim the benefit under the India-Singapore Tax…

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