This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Cross-Cost Charges Not Royalty, AO to withholding Issue NIL Tax Certificate: Delhi HC
Case Law Details
- Case Name
- Aecom Technical Services Inc. Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Aecom Technical Services Inc. Vs ITO (Delhi High Court)
Delhi High Court held that payment of cross-cost charges doesn’t construed as royalties within scope of Article 12(3) of the India-US DTAA hence order rejecting application for NIL withholding tax set aside. AO directed to issue necessary certificate.
Facts- The petitioner has filed the present petition, inter alia, impugning an order dated 26.07.2024 [impugned order] passed by the Assessing Officer [AO] under Section 197 of the Income Tax Act, 1961 [Act], whereby the petitioner’s application for ‘NIL’ withholding...
Author Info
