Case Law Details
Case Name : Shell Information Technology International BV Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2020-2021
Courts :
All ITAT ITAT Mumbai
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Shell Information Technology International BV Vs DCIT (ITAT Mumbai)
Amount paid for IT Support Services should not be considered as FTS under Article 12 of India – Netherlands DTAA
Conclusion: Payments for IT support services were not considered fees for technical services under the provisions of Article 12 of the India-Netherlands Double Taxation Avoidance Agreement ( DTA Please become a Premium member. If you are already a Premium member, login here to access the full content.
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