TDS not deductible on payment to non-resident for availing General Business Support Service: Bombay HC

Shell India Markets Private Limited Vs Union of India (Bombay High Court)

Bombay High Court held that payments made to non-resident for availing General Business Support Service under Cost Contribution Arrangement is not in the nature of fees for ‘technical services’ and accordingly tax is not deductible on the same.

Facts- This Petition visits the question pertaining to determination of tax liability of the payments made by Petitioner to its non resident group company

Please become a Premium member. If you are already a Premium member, login here to access the full content.