Tag Archives: Fees for Technical Services

Management support services not fees for technical services under tax treaty with Finland

Management support services not “fees for technical services” under tax treaty with Finland  The Kolkata Bench of the Income-tax Appellate Tribunal held that no technology, know-how, or skills were made available by the taxpayer while rendering management support and other services to enable the Indian group company to function on its own without the taxpayer.… Read More »

Mere availing of services of non resident company for global market survey is not fees for Technical Services hence not TDS

Mere availing of services of non-resident company for global market survey to determine business prospects to carry out project in India is not ‘ Fees for Technical Services’ under India UK Treaty Income Tax Officer v. Skill Infrastructure Ltd.,  [ITAT Mum.] ITA No. 865-867 of 2011 Date of Decision:  July 29, 2015 Facts of the… Read More »