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Alibaba Subscription Fees Not FTS, Platform Is Mere Standard Facility: ITAT Mumbai

Case Law Details

Case Name : DCIT Vs Alibaba.com Singapore ECommerce Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2016-17
Courts : All ITAT ITAT Mumbai
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DCIT Vs Alibaba.com Singapore ECommerce Pvt. Ltd. (ITAT Mumbai) Alibaba Subscription Fees Not FTS—Platform Is Mere Standard Facility; No Human Intervention, No “Make Available” The Revenue filed three appeals against CIT(A)-5, Mumbai’s orders dated 13.02.2025 deleting additions made by AO by treating subscription receipts earned by Alibaba.com Singapore E-Commerce Pvt. Ltd. from Indian customers as Fee for Technical Services (FTS) under section 9(1)(vii) and Article 12 of India–Singapore DTAA. 1. Grounds 1 & 2—Infructuous (No Infomedia 18 issue in these years) The Department mi...
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Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 5361
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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