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Seismic Survey Income Not Automatically ‘FTS’ or ‘Royalty’: Delhi HC Sets Aside 7% TDS Order [Read Order]

The Delhi High Court held that the Assessing Officer must reconsider whether the income from offshore 2D and 3D seismic survey services should be...

FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to...

Reimbursement of Expenses Not Taxable as FTS Under Article 13(4) of India-UK Treaty: ITAT [Read...

Payment by Indian Entity to its AE Abroad not 'FTS' in absence of availability of Technical Skill:...

Employees Salary Reimbursement - ITAT Delhi - Tax news - Taxscan

Employees Salary Reimbursement Not Taxable in India as FTS under Article 12(4) of India -Japan...

Income Tax Implications of Royalty and FTS

Many corporates in India (MNCs and Indian groups) make huge payments to foreign firms. Before making payments outside India, it is critical to determine the TDS (also known as Withholding Tax or WHT)...

Information Technology & Administrative Service provided to affiliate in India does not Constitute FTS as per Indo Singapore DTAA: Delhi HC upholds ITAT's Order [Read Order]

The Delhi High Court has held that information technology & administrative service provided to an affiliate in India does not construct Fees for Technical Services” (FTS) as Per the Indo...

FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench held that the Fee for Technical Service (FTS) and interest income earned from the joint venture Indian company should be taxed as per the order...

Case Digest: Fee for Technical Service (FTS) and Double Taxation Avoidance Agreement (DTAAs)

Section 9(1)(vii) of the Income Tax Act, 1961 defines fees for technical services(FTS) as any consideration (including any lump sum consideration) for the rendering of any managerial, technical or...

Case Digest - Fee for Technical Service - FTS - Double Taxation Avoidance Agreement - DTAAs - taxscan

Receipts from Indian Hotel Owners towards Centralized Services provided by Westin Hotel Management are not taxable in India as FTS/FIS: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from Indian Hotel Owners towards the centralized services provided by Westin Hotel Management are not taxable in India as...

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...

Taxability of Data Processing Fees paid by assessee to its overseas branch cannot treated as FTS as per India-France DTAA: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that taxability of date processing fees paid by assessee to its overseas branch could not be treated as Fees for Technical Services...