Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]

Receipt from Support Services - Treated as FIS under - India -USA DTAA-ITAT - Income Tax -TAXSCAN

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that services rendered are not in relation to any manufacturing activity, therefore the receipts cannot be treated as Fee for Included Services  (FIS) under Article 12(4)(b) of the India – USA Double Taxation Avoidance Agreements (DTAA), and the Assessing Officer (AO) was directed to delete the…

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