Absence of ‘make available’ clause, services rendered not FTS under India-Netherland DTAA: ITAT grants Relief to Shell Global Solutions Intl [Read Order]

By Ipsita Das - On October 24, 2023 5:30 pm - 2 mins read
Absence -clause-services rendered - FTS under India-Netherland DTAA-ITAT grants Relief - Shell Global Solutions Intl-TAXSCAN

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that the condition of “make available” has not been satisfied in the instant set of facts and hence, the services do not qualify as Fees for Technical Services(FTS). The assessee, M/s. Shell Global Solutions International B.V. is a company incorporated in Netherlands and is engaged…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader