Receipts from Software Subscription Payments, Training and Professional Fees not taxable as FTS under India-Netherlands DTAA: ITAT [Read Order]

ITAT - ITAT Delhi - DTAA - India Netherlands DTAA - Income Tax - Fee For Technical Service - FTS under India Netherlands DTAA - TAXSCAN

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from software subscription payments training and professional fees was not taxable in India as Fee For Technical Service( FTS ) under India-Netherlands Double Taxation Avoidance Agreements( DTAA ). The assessee Service Now Nederland BV, after filing the return of Income the…

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