Business support services is not ‘Technical service’ as ‘make available’ clause not satisfied under DTAA: ITAT deletes addition [Read Order]

Business support services - services - Business - Technical service - DTAA - ITAT - taxscan

The Mumbai bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition made by the Assessing Officer (AO) stating addition made on account of fee for technical services is unsustainable. The assessee Michael Page International Pvt Limited filed  the appeal against the assessment order passed under section 143(3) read with section 144C(13) of…

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