Receipts of Subscription, Professional and Training Services of Software from Indian customers can not be taxed as Royalty/FTS under India-Netherlands DTAA: ITAT [Read Order]

By Aparna. M - On September 22, 2023 6:30 pm - 2 mins read
Receipts - Subscription - Professional - Training Services - Software - Indian customers - taxed - Royalty - FTS - DTAA - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that Receipts of subscription, professional and training services of software from Indian Customers could not be taxed as Royalty/Fee for Technical Service (FTS) under India-Netherlands Double Taxation Avoidance Agreement (DTAA). Assessee, Service Now is a foreign company incorporated under the laws of the Netherlands, engaged in…

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