Fees or management support u/s 9(1)(vii) of Income Tax Act is not FTS under India-Singapore DTAA: ITAT [Read Order]

Fees or management support under Section 9(1)(vii) of Income Tax Act, 1961 was not fees for technical services (FTS) under India-Singapore Double Taxation Avoidance Agreement (DTAA), rules ,ITAT
By Aiswarya Krishnadas - On February 1, 2024 8:01 am - 2 mins read
Income Tax - Double Taxation Avoidance Agreement - India Singapore DTAA - ITAT Delhi - fees for technical services - taxscan

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that Fees or management support under Section 9(1) (vii) of Income Tax Act, 1961, was not fees for technical services ( FTS ) under India-Singapore Double Taxation Avoidance Agreement ( DTAA ) The counsels for the assesssee Ananya Kapoor and Amit Arora pointed…

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