The ITAT determined that these amounts were reimbursed costs and did not constitute fees for technical services
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) granted relief ,ruling that the amount received as reimbursements for expenses related to software subscription services should not be taxed as technical services income under Article 12 of the of the India-USA Double Taxation Avoidance Agreement ( DTAA ) or Section 9(1)(vii) of the…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1599 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
