Non-technical consultancy service not taxable as Fees for Included Services

DCIT Vs AC Nielsen Corporation (ITAT Mumbai) ITAT Mumbai held that consultancy services not of technical nature cannot treated as Fees for Included Services as per sub-clause 4B of Article 12 of DTAA between India –USA and hence addition unsustainable. Facts- The assessee is a company established under the laws of Delaware USA and has registered office in New York. AC Nielsen Group is one of the leading business and information companies in the world and is represented in India through two legal entities namely ACNielsen Org Marg Pvt. Ltd.(in brevity ACNOM) for customized research services a...