Provision of SAP and IT support service not covered within FTS is not taxable in India

Netafim Ltd. Vs DCIT (ITAT Delhi) ITAT Delhi held that amount received by the assessee from providing SAP support services and IT support services is not covered within the purview of Fees for Technical Services (FTS) and hence not taxable in India in absence of permanent establishment. Facts- The core common issue arising for consideration is that whether the amounts received by the assessee from its Indian subsidiary for providing Information Technology (IT) and SAP support services is in the nature of Fees for Technical Services (FTS), hence, taxable in terms of Article 13 of Indian – Isr...