Payment by GIPL to Google US towards seconded employees is outside purview of FTS/ FIS

Google LLC Vs JCIT (OSD) (ITAT Bangalore) ITAT Bangalore held that the amount paid by Google India Private Limited (GIPL) to M/s. Google LLC (US) towards seconded employees doesn’t come under the purview of FTS (Fees for Technical Services) or FIS (Fees for Included Services) under the Income Tax Act or under DTAA. Facts- The solitary issue argued by the assessee is that the AO/DRP erred in taxing the reimbursements of salaries of expat employees made by Google India Pvt. Ltd. (GPIL) to the assessee by characterising such reimbursements as fees for “technical services” (FTS) as per Expla...