Sponsored
    Follow Us:

Case Law Details

Case Name : HP Services [Singapore] PTE Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2011-12
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

HP Services [Singapore] PTE Ltd Vs DCIT (ITAT Delhi)

Conclusion: Receipts from providing information technology related support services could not be considered as royalty and/fees for technical services as while running the services, assessee had not made available any technical knowledge, experience, skill in terms of Article 12(4)(b) of the DTAA and as such, receipts in question were not FTS liable to tax in India.

Held: In the present case, AO treated

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31