![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]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Fees-Supporting-Services-Taxable-FTS-Income-Tax-Act-Article-India-USA-DTAA-ITAT-TAXSCAN.jpg "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 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]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the cost reimbursement of received by the assessee towards providing support...
![Fee for providing Supervisory Service for manufacturing of linear polyethylene under Composite Contract are FTS under UK and India DTAA: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Fee-for-providing-supervisory-Service-Fee-Supervisory-Service-linear-polyethylene-Composite-Contract-FTS-DTAA-ITAT-upholds-Revision-Order-ITAT-Revision-Order-Taxscan.jpg "Fee for providing Supervisory Service for manufacturing of linear polyethylene under Composite Contract are FTS under UK and India DTAA: ITAT upholds Revision Order [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]](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]")
![Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-AWS-services-Cloud-computing-services-Amazon-Indian-Customers-Taxable-FTS-Indo-US-ITAT-TAXSCAN.jpg "Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]")
![Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-architectural-classified-royalty-Article-India-Singapore-DTAA-ITAT-taxscan.jpg "Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that management support services provided to various hotels in India are not Fee for Technical Service as per Article 12(4) of India...
![Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Management-Support-Services-Management-Support-Services-provided-to-various-Hotels-in-India-FTS-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Addition-Taxscan.jpg "Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]")
![No Deduction of TDS for Reimbursement of Salary Cost for Seconded Employees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Deduction-TDS-Reimbursement-Salary-Cost-Salary-Seconded-Employees-ITAT-taxscan.jpg "No Deduction of TDS for Reimbursement of Salary Cost for Seconded Employees: ITAT [Read Order]")
Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), observed that the revenue received on account of provision of facilities and services of seismic data acquisition and mining services...
![Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revenue-Received-for-Seismic-Data-Acquisition-Mining-Projects-are-not-FTS-Seismic-Data-Acquisition-Income-Tax-Act-ITAT-taxscan.jpg "Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]")
Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed a new adjudication holding that the support or maintenance services of Avaya international are taxable as Fees for Technical...
![Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Support-or-Maintenance-Services-Avaya-International-Taxable-FTS-Article-12-of-India-Ireland-DTAA-DTAA-ITAT-De-Novo-Adjudication-ITAT-Directs-De-Novo-Adjudication-taxscan.jpg "Support/Maintenance Services of Avaya International Taxable as FTS under Article 12 of India – Ireland DTAA: ITAT Directs De Novo Adjudication [Read Order]")
Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently held that payments made to the non-resident services providers on account of ad film production line services are not Fee for...
![Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payments-made-to-the-Non-Resident-Service-Providers-Payments-Non-Resident-Service-Providers-Ad-Film-Production-Line-Services-FTS-Taxable-ITAT-Taxscan.jpg "Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]")
Salary Reimbursement for Seconded Employee Not Taxable as FTS under India-US DTAA: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that salary reimbursement for seconded employees would not be taxable as Fees for Technical Service (FTS) under the India-US tax...
![Salary Reimbursement for Seconded Employee Not Taxable as FTS under India-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Salary-Reimbursement-for-Seconded-Employee-Taxable-FTS-under-India-US-DTAA-ITAT-TAXSCAN.jpg "Salary Reimbursement for Seconded Employee Not Taxable as FTS under India-US DTAA: ITAT [Read Order]")
License fee paid to Goa Govt for Casino Business is Consideration, No FTS: Bombay HC at Goa [Read Order]
The Bombay High Court at Goa in its recent judgement has held that the license fee paid to the Goa state government for allowing permission of casino amount to price or consideration of Contract and...
![License fee paid to Goa Govt for Casino Business is Consideration, No FTS: Bombay HC at Goa [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/License-fee-Goa-Govt-Casino-Business-Consideration-FTS-Bombay-High-Court-Taxscan.jpg "License fee paid to Goa Govt for Casino Business is Consideration, No FTS: Bombay HC at Goa [Read Order]")