Management Support Service Fees Not Taxable as FTS Under India–Singapore DTAA: ITAT Mumbai

Advertisement Tech Data (Singapore) Pte. Limited Vs DCIT (ITAT Mumbai) The appeal was filed by the assessee against the final assessment order dated 16.01.2025 passed under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961 for Assessment Year 2022-23 pursuant to the directions of the Dispute Resolution Panel (DRP). At the outset, the assessee submitted that Ground No. 1 was covered in its favour by earlier Tribunal decisions and that adjudication of this ground would render the remaining grounds, including the additional legal ground, academic. The Departmental Represent...