When software itself is not taxable, the training & related activities cannot be held to be FTS

TSYS Card Tech Ltd. Vs DCIT (ITAT Delhi) Ld DRP held that the second set of receipts of Rs. 12,01,30,877 on account of provision of other related services, it is well settled that such services from a distinct set of receipts which need to be examined independently in terms of their taxability or otherwise under specific Article 13 (Royalty/FTS) and cannot be clubbed as business income under Article 7 of the DTAA. The ld DRP held that taxable under Article 13 India-UK DTAA under the head ‘FTS’. The ld DRP held that the make available clause under Article 13 are also stand satisfied. The ma...