Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]

By Aparna. M - On August 7, 2023 10:00 am - 2 mins read
Receipts - Receipts from Provision of Disaster Recovery Up-Linking Services - Disaster Recovery Play-Out Services - India-Singapore DTAA - DTAA - ITAT deletes Addition - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from provision of Disaster Recovery Up-Linking Services and disaster recovery play-out services are not Fee for Technical Service (FTS) under India-Singapore Double Taxation Avoidance Agreement (DTAA). The assessee, Planetcast International Pte. Ltd.e is a non-resident corporate entity and a tax resident of the Republic of…

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