AO cannot tax Income as FTS without interpreting relevant Article of DTAA

ITO Vs Eshakti Com Pvt Limited (ITAT Chennai)

The legal case between ITO (Income Tax Office) and Eshakti Com Pvt Ltd has been a subject of interest for experts in the field of taxation and international law. The case involves complexities around the taxation of ‘Fee for Technical Services’ (FTS) and the interpretation of Double Taxation Avoidance Agreement (DTAA) between India and the USA.

The dispute revolves around Assessment Years 2014-15 & 2015-16. Eshakti, an e-commerc

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