![Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]](https://images.taxscan.in/h-upload/2025/12/25/500x300_2114824-dtaa-india-singapore-ancillary-software-support-technical-services-itat-mumbai-income-tax-addition-india-singapore-dtaa-taxscan.webp "Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]")
Ancillary Software Support Not a Fee for Technical Services: ITAT Drops ₹48.27 Cr Income Tax Addition Under India-Singapore DTAA [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT), has ruled that receipts from ancillary software support services linked to the...
![Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-ITAT-delhi-Bandwidth-Charge-TDS-ax-Deducted-at-Source-Bharti-Airtel-Ltd-TAXSCAN.jpeg "Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]")
![Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-India-UK-DTAA-Double-Taxation-Avoidance-Agreement-DTAA-Fee-for-Technical-Services-taxscan.jpg "Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]")
![Marketing Services Rendered by US Entity in India not Taxable in India as FTS: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Marketing-Services-US-entity-in-India-taxable-in-India-as-FTS-ITAT-deletes-addition-TAXSCAN.jpg "Marketing Services Rendered by US Entity in India not Taxable in India as FTS: ITAT deletes Addition [Read Order]")
ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the lower authorities have rightly treated the amounts received by the assessee from RCITP as fees for technical services under...
![ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-upholds-Tax-Fee-Technical-Services-India-Singapore-DTAA-Service-Provider-Transfers-Documents-Service-Receiver-taxscan.jpg "ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]")
Amount Received by Rendering Service in Mining of Natural Resources is not Taxable as FTS under India-Portugal DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the receipts of amounts received by rendering services fall within the exceptions provided under Article 12(5)(f) and 12(5)(g) of...
![Amount Received by Rendering Service in Mining of Natural Resources is not Taxable as FTS under India-Portugal DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Amount-Amount-Received-by-Rendering-Service-Amount-Received-by-Rendering-Service-in-Mining-of-Natural-Resources-Natural-Resources-ITAT-taxscan.jpg "Amount Received by Rendering Service in Mining of Natural Resources is not Taxable as FTS under India-Portugal DTAA: ITAT [Read Order]")
Receipt of IUC Charges by Telefonica from Indian customers /end users cannot be taxed as Royalty / FTS under Section 9(1)(vi)/(vii) of Income Tax Act and India-Spain DTAA: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal) ITAT) has held that the receipt of interconnectivity utility charges (IUC) from Indian customers or end users could not be taxed as royalty or...
![Receipt of IUC Charges by Telefonica from Indian customers /end users cannot be taxed as Royalty / FTS under Section 9(1)(vi)/(vii) of Income Tax Act and India-Spain DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Receipt-IUC-Receipt-of-IUC-Charges-IUC-Charges-Telefonica-India-Spain-DTAA-taxscan.jpg "Receipt of IUC Charges by Telefonica from Indian customers /end users cannot be taxed as Royalty / FTS under Section 9(1)(vi)/(vii) of Income Tax Act and India-Spain DTAA: ITAT [Read Order]")
Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from provision of Disaster Recovery Up-Linking Services and disaster recovery play-out services are not Fee for Technical...
![Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Receipts-from-Provision-of-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Play-Out-Services-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]")
Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted interim relief to Amazon Web Services (AWS) by staying recovery of Rs 549 Crores towards addition of income from cloud...
![Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AWS-ITAT-Addition-Income-Computing-Services-TAXSCAN.jpg "Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud Computing Services [Read Order]")
Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that Payment for business support services from foreign companies have no Fee for Technical Services (FTS). Assessee...
![Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Business-Services-Foreign-Company-Fee-Technical-Services-ITAT-TAXSCAN.jpg "Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]")
![Advisory Services not amount to FTS as per Indo-US Treaty, Not Taxable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advisory-Services-FTS-Indo-US-Treaty-Taxable-Calcutta-HC-TAXSCAN.jpg "Advisory Services not amount to FTS as per Indo-US Treaty, Not Taxable: Calcutta HC [Read Order]")