ITAT Deletes FTS Addition on Business Support Services Under India-Singapore DTAA:
Mumbai ITAT holds management support services fail DTAA's make available test for FTS taxation.
Business Support Services Not Taxable Without Satisfying Make Available Condition Under DTAA
Meetu Kumari
Jul 2, 2026Premium
ITAT Deletes FTS Addition on Business Support Services Under India-Singapore DTAA
Mumbai ITAT holds management support services fail DTAA's make available test for FTS taxation.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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Jodhpur, Rajasthan, India
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