Judgement

ITAT Deletes FTS Addition on Business Support Services Under India-Singapore DTAA

The ITAT Delhi has held that consideration received for rendering finance, accounting, procurement, treasury and human resource support services to their Indian affiliate cannot be characterised as royalty.

ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty 

Quashed Service tax demand on movie exhibitor under the category of Business Support Service

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ITAT Deletes FTS Addition on Business Support Services Under India-Singapore DTAA

ITAT Holds Business Support Service Receipts Are Not Taxable in India as Royalty

Quashed Service tax demand on movie exhibitor under the category of Business Support Service