Judgement

The Income Tax Appellate Tribunal (ITAT) Kolkata has held that payments made by an Indian company to a UAE-based consultant for advisory and consultancy services cannot be treated as Fees for Technical Services (FTS).

ITAT Holds Advisory and Consultancy Services Rendered by a UAE company are not Taxable as FTS

The Income Tax Appellate Tribunal (ITAT) Delhi held that professional legal services provided by foreign law firms cannot automatically be treated as Fees for Technical Services (FTS) under Section 9(1)(vii) of the Income Tax Act.

ITAT Deletes Addition Against UK LLP Holding Legal Services by Foreign Law Firm Not Taxable as FTS

The Income Tax Appellate Tribunal (ITAT), Mumbai, has held that receipts earned by a German tax resident from services rendered to Indian companies could not be taxed in India as Fees for Technical Services (FTS). The Tribunal ruled that such income was

ITAT Holds Income Earned by German Resident from Independent Professional Services Not Taxable in India

The Income Tax Appellate Tribunal (ITAT), Delhi has held reimbursements towards IT infrastructure, salary expenses of seconded employees and travel expenses cannot be regarded as Fees for Technical Services (FTS).

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required

Tribunal holds software subscription receipts are not taxable as fees for technical services.

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS

ITAT Delhi rules that Toshiba’s reimbursements for seconded employees’ salaries in Japan are genuine salary payments, not Fees for Technical Services (FTS).

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ITAT Holds Advisory and Consultancy Services Rendered by a UAE company are not Taxable as FTS

ITAT Deletes Addition Against UK LLP Holding Legal Services by Foreign Law Firm Not Taxable as FTS

ITAT Holds Income Earned by German Resident from Independent Professional Services Not Taxable in India

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS

ITAT Delhi Rules Salary Reimbursements to Seconded Employees Are Genuine Not FTS; Favours Company