TDS not applicable to Client Referral Fee as It won’t amount to FTS: ITAT [Read Order]

TDS - Client Referral Fee - FTS - ITAT - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of Tax Deduction at Source (TDS) cannot be made applicable to fees for client referrals as the same would not amount to “Fee for Technical Services” (FTS) under the provisions of Income Tax Act, 1961. While concluding the income tax…

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M/s. Hemera India Pvt. Ltd vs DCIT

Counsel for Appellant:   Sh. Ranjan Chopra

Counsel for Respondent:   Shri Tufail Tahir


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