Taxability of ‘Referral fees’ for technical services under India-Singapore DTAA

Edenred Pte Ltd. Vs DDIT (ITAT Mumbai)

In the instant case, the appellant has received fees for referral services/other services of Rs.39,94,209/- from Surf Gold in the year under consideration.

It is relevant to mention here that as per the India-Singapore DTAA, the services in the nature of managerial, technical or consultancy nature are taxable as FTS, if such services are ‘made available’ to the service recipient. In the instant case, referral services/other services are provided t

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