IT Support Services to Indian Entities by Foreign company cannot be taxed in India

Faurecia Systems D’echappement Vs ACIT (ITAT Pune) The issue raised by the assessee challenging the action of AO in holding the income from providing IT support services as taxable for fees for technical services. ITAT find that in the case of M/s. FAurecia Automotive Holding discussed the identical issue in detail from para 15 and held that the IT support services rendered by the assessee, which are otherwise technical in nature, do not involve any imparting of information concerning technical, industrial, or commercial knowledge to Faurecia, India. Mere rendering of services, cannot be...