![Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Warranty-Obligation-Part-Parcel-Sales-Transactions-TDS-FTS-ITAT-Taxscan.jpeg "Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]")
Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the warranty obligation being part and parcel of sales transactions cannot be...
![10% Income Tax on Royalty/FTS as per India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Income-Tax-Royalty-FTS-India-Singapore-DTAA-ITAT-Taxscan.jpg "10% Income Tax on Royalty/FTS as per India-Singapore DTAA: ITAT [Read Order]")
![Payment of Travelling Expenses to its own Employee could not fall within ambit of FTS: ITAT grants relief to American Express [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/travelling-expenses-FTS-ITAT-American-Express-Taxscan.jpeg "Payment of Travelling Expenses to its own Employee could not fall within ambit of FTS: ITAT grants relief to American Express [Read Order]")
![Relief to Reliance: Standby Maintenance Charges received can’t be assessed as FTS, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Reliance-Globalcom-Limited-Standby-Maintenance-Charges-FTS-ITAT-Taxscan.jpg "Relief to Reliance: Standby Maintenance Charges received can’t be assessed as FTS, rules ITAT [Read Order]")
![Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Intermediary-services-Bombardier-Transportation-India-FTS-India-Sweden-DTAA-ITAT-Taxscan.jpg "Intermediary services provided to Bombardier Transportation India doesn’t amount to FTS, not taxable under India-Sweden DTAA: ITAT [Read Order]")
No Income Tax on Revenue from IDC, Management and Referral Agreements as per India-Singapore DTAA: ITAT
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the income tax cannot be levied on the revenue received from IDC agreement, management agreement, and referral...
Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]
The Delhi High Court on a writ petition filed by PARADIGM GEOPHYSICAL PVT LTD held that the supply of software and other services are not Royalty/ Fees for Technical Services(FTS) and therefore, the...
![Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Software-Services-GST-Taxscan.jpg "Supply of Software and Other Services are not Royalty or FTS, not Taxable: Delhi HC [Read Judgment]")
Salary to Teachers / Lectures / Staff of College subject to TDS u/s 192, not FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur has held that the salary paid to teachers, lectures and staff by the college would not amount to the fee for technical services and the same is subject...
![Salary to Teachers / Lectures / Staff of College subject to TDS u/s 192, not FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Cooperative-Society-TDS-GST-Taxscan.jpg "Salary to Teachers / Lectures / Staff of College subject to TDS u/s 192, not FTS: ITAT [Read Order]")
Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]
The Delhi High Court in a recent decision held that the services of construction and installation cannot be treated as “fees for technical services.” The Court was considering the validity of an order...
![Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]")