Case Law Details
Case Name : Kraft Foods Group Brands LLC Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2019-2020
Courts :
All ITAT ITAT Mumbai
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Kraft Foods Group Brands LLC Vs ACIT (ITAT Mumbai)
ITAT Mumbai held that receipts taxable under Fees for Technical/ Included Services (FTS/FIS) as assessee failed to prove that it is actual reimbursement as there is no basis of allocation or actual cost incurred for affiliates.
Facts- Vide the present appeal, the appellant has mainly contested against taxability of receipts of INR 7,18,00,340/- as Fees for Technical/ Included Services (FTS/FIS) under the Income Tax Act and
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