Case Law Details
Case Name : Service Now Nederland BV Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 2242/Del/2022
Date of Judgement/Order : 29/08/2023
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Delhi
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Service Now Nederland BV Vs ACIT (ITAT Delhi)
ITAT Delhi held that income from subscription, professional and training services for use of software doesn’t fall within the definition of Fees for Technical Services (FTS) under India-Netherlands DTAA and hence cannot be taxed in
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