Payment by Indian Entity to AE Abroad Not ‘FTS’ if No Technical Skill Provided: Bangalore ITAT

Herbalife International India Pvt. Ltd. Vs DCIT (International Taxation) (ITAT Bangalore)

In a landmark ruling, the Income Tax Appellate Tribunal (ITAT) of Bangalore addressed the issue of whether payments made by Herbalife International India Pvt. Ltd. to its associated enterprise (AE) abroad qualify as “Fees for Technical Services” (FTS) under Indian tax laws and the India-USA Double Taxation Avoidance Agreement (DTAA). This case, Herbalife International India Pvt. Ltd. Vs. DCIT (International Taxation), highlights the intricacies of international taxation, particular

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