Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA

Planetcast International Pte Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that receipts from disaster recovery playout services and disaster recovery up-linking services are not in the nature of Fee for Technical Service (FTS) as envisaged under Article 12(4)(a) of India-Singapore DTAA.

Facts- The assessee has challenged the taxability of receipts from provision of disaster recovery up-linking services and disaster recovery play-out services as fee for technical services (FTS)

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