Payments for Online Learning Platform Access Not Taxable as FTS under India-USA DTAA

Coursera Inc. Vs ACIT (ITAT Delhi) Payments for Access to Online Learning Platform Not Taxable as Fees for Technical Services (FTS) under India-USA DTAA Case Overview: The Income Tax Appellate Tribunal (ITAT) Delhi Bench recently ruled in favor of Coursera Inc., a US-based company, concerning the taxability of income received from Indian customers. The case revolved around the classification of the income as “Fee for Technical Services” (FTS) or “Fee for Included Services” (FIS) under the Income-tax Act, 1961, and the India-US Double Taxation Avoidance Agreement (DTAA)...