TDS on cross-border marketing payments to a US company treated as Fee for Technical Services, appeal dismissed following precedent TDS on cross-border marketing payments to a foreign company is examined for characterization as fee for technical services (FTS) and consequent taxability ...
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TDS on cross-border marketing payments to a US company treated as Fee for Technical Services, appeal dismissed following precedent
TDS on cross-border marketing payments to a foreign company is examined for characterization as fee for technical services (FTS) and consequent taxability in India; absence of a permanent establishment in India was considered but did not negate taxability where payments were held to possess the character of FTS, attracting withholding and liability under recovery provisions, with reliance on IndiaUSA treaty principles regarding taxation by the contracting state. The special leave petition was dismissed following the cited Supreme Court precedent, leaving the taxability and withholding consequence intact.
The Supreme Court, in a judgment by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol, condoned the delay in filing the special leave petition. The petition was dismissed following a previous order dated 08.12.2023 in the case of The Commissioner of Income Tax International Taxation & Anr. vs. M/s AD2PRO Media Solutions Pvt. Ltd. Any pending application(s) shall stand disposed of.
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