TDS credit allowed on Commission Income as it was not ‘Managerial Service’ under India Germany DTAA

Springer Verlag GmbH Vs D.C.I.T. International Taxation (ITAT Delhi) Conclusion: TDS credit was allowed as the commission income was not ‘managerial service’ under India Germany Double Taxation Avoidance Agreement (DTAA). Held: The common grievance in both the appeals relates to the treating of commission income received by the assessee from Springer Nature India Private Limited (SNIPL) as fee for technical services (FTS) under Article 12 of the India-Germany DTAA by the CIT(A) by changing the colour of income, which was treated as royalty by the Assessing Officer. It was held that manager...