TDS u/s. 195 not deductible on expense of management and marketing support service paid to foreign company: ITAT Delhi

ACIT Vs NTL Lemnis India Pvt Ltd (ITAT Delhi) ITAT Delhi held that expense towards management and marketing support service paid to foreign company is not taxable under Fee for Technical Service (FTS) under India-Netherlands Double Taxation Avoidance Agreement (DTAA) and hence TDS not deductible u/s. 195 of the Income Tax Act. Facts- The assessee is engaged the business of import/export, trading, manufacturing, commission agency, consulting, advising in any way dealing with lighting products and lighting solutions in the field of home lighting, public lighting, greenhouse lighting and solar li...