Fee for ISO Certification is not FTS & not taxable under DTAA

IN THE ITAT MUMBAI BENCH ‘L’ TUV Bayren (India) Ltd. V/s. Deputy Commissioner of Income-tax, Circle – 2(1) IT APPEAL NOs. 4944 (MUM.) OF 2002 and 7588 (Mum.) of 2004 [ASSESSMENT YEARs 1998-99 and 2000-01] JULY 6, 2012 ORDER Amit Shukla, Judicial Member Both the appeals filed by the assessee are against separate orders dated 24-7-02 & 19-7-2004, for the assessment years 1998-1999 and 2000-2001, respectively passed by the CIT(A)-XXXI, Mumbai for the quantum of assessment passed under Section143(3). Since the common issues are involved in both the appeals, ...