IT & Admin Services to Indian Affiliate by Singapore Entity Not FTS: Delhi HC

Commissioner of Income Tax Vs Bio-Rad Laboratories (Singapore) PTE Ltd (Delhi High Court)

Introduction: A recent case heard by the Delhi High Court involves the taxation of income from information technology and administrative services provided by a Singapore-based entity to its Indian affiliate. The key issue centered around whether these services qualified as “Fees for Technical Services” (FTS) under the India-Singapore Double Taxation Avoidance Agreement (DTAA). This article delves into the de

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