Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Condonation of delay - substantial delay of 166...     TaxTMI    Unexplained cash credit u/s 68 - The Court...     TaxTMI    Validity of Reassessment notices issued unsigned -...     TaxTMI    Demand of late fee u/s 47(1) of the CGST / SGST Act...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Assessment order passed u/s 153A - valid approval...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Cancellation of registration of petitioner - appeal...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Income accrued in India - Fee for Technical Services [FTS] - ...

Income Tax

October 9, 2023

Income accrued in India - Fee for Technical Services [FTS] - 'make available’ - the marketing and sales services, operations and standardization services do not satisfy the “make available” clause as per article 12(4)(b) of Indo Singapore DTAA and, therefore, the amounts are attributable for these services cannot be held to be fees for technical services. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

  2. TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as...

  3. Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee...

  4. Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’)...

  5. Income deemed to accrue or arise in India - receipts of subscription fees - The ITAT had found that it did not involve the transfer of copyright or the provision of...

  6. Fee for Technical services - DTAA with Singapore - Section 9(1)(vii) of the Income tax - fee paid for training, in-class teaching and on-line teaching - not taxable - AAR

  7. Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available'...

  8. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  9. Income accrued in India - treatment to management fee and IC Labour Charges as fee for technical services/fee for included services - FTS / FIS - These services have not...

  10. Income accrued or deemend to accrue in India - Fees for technical services' under Article 12(5)(a) of the India-Netherlands tax treaty - as providing of access to CRS,...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Exemption u/s 11 - assessee has not e-filed or not filed return within...
H: Penalty u/s. 270A - Under-reporting of income / Mis-reporting - Intere...
H: Eligibility of exemption u/s 80P(2)(a)(i) or u/s 80P(2)(d) - interest ...
H: Deduction claimed u/s. 80P(2)(a)(i) - Status showing as AOP and not me...
C: Relaxation in requirement of intimation of changes in the terms of Pri...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
H: LTCG - year of assessment - The Tribunal noted discrepancies in the ye...
H: Taxation on gains arising out of compulsory acquisitions - Admission o...
H: Revision u/s 263 - Additions u/s 69 r.w.s. 115BBE - excess stock found...
H: Imposition of penalties u/s 114 (iii) and 114A on employees / manager ...
H: Revocation of the Customs Brokers’ licence - non-existent entities...
H: Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of...
H: Smuggling - Prohibited goods - confiscation of cigarettes containers c...
H: Revocation of Customs Brokers’ licence - Non-existent exporters have a...
H: Rejection of request of the appellant for conversion of free shipping ...
H: Seizure of plastic granules - Valuation - Confiscation of the vehicle ...
H: CIRP - Validity of resolution plan - Nil Payment to Operational Credit...
A: APPOINTMENT OF INDEPENDENT DIRECTOR OVER 75 YEARS OF AGE
A: RECENT DEVELOPMENTS IN GST
A: Section 115BBE is prospective held by the Supreme Court
A: A Guide for Types Of Leaves and Law policies for Employees in India
C: Corrigendum to Public Notice No.01/2024 dated 9th April, 2024 on modif...
F: sales Against 0.1% GST- if export not done within 90 Days
F: Composition scheme
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT
A: A Simple Analysis of Duty Drawback
A: Can a Registered Person claim an Input Tax Credit of IGST whose Place ...
A: ADDITIONAL GROUNDS OF APPEAL AND ORDER IN APPEAL IN GST
A: Know the Challenges and Issues with GST
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL