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Receipts from Passenger System Solutions not taxable as FTS in India: ITAT Mumbai
Case Law Details
- Case Name
- DCIT (IT) Vs Sita Information Networking Computing USA Inc. (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
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DCIT (IT) Vs Sita Information Networking Computing USA Inc. (ITAT Mumbai)
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai dismissed appeals filed by the Deputy Commissioner of Income Tax against Sita Information Networking Computing USA Inc., holding that receipts from Passenger System Solutions are not taxable as Fees for Technical Services (FTS) in India.
Case Background
Sita Information Networking Computing USA Inc., incorporated and tax resident in the USA, provides application services to the global air transport sector, including Airport Systems ...






