ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]

After a change in legal stance regarding the MFN clause, the assessee argued that the services were non-technical
ITAT - ITAT Delhi - Income Tax Appellate Tribunal - AO - Assessing Officer - ITAT Restores Matter - AMC - annual maintenance contract - Fees for Technical Services - TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal(ITAT) restored the matter to the Assessing Officer (AO) for a detailed examination of the taxability of annual maintenance contract (AMC) payments made by Bharti Airtel Limited. as Fees for Technical Services (FTS). The tribunal noted that the technical nature of the services had not been adequately examined….

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