The assessee's income received from Indian customers as Fee for...

The assessee's income received from Indian customers as Fee for Technical Services (FTS)/Fee for Included Services (FIS) u/s 9(1)(vii) of the Act and Article 12(4) of India-USA Double Taxation Avoidance Agreement was examined. The Assessing Officer (AO) observed that the assessee provided user-specific services involving human intervention, beyond mere content services. However, the AO's findings were self-contradictory, acknowledging the assessee as an aggregation service provider but denying its role as a mere aggregator. The AO failed to establish that the assessee provided technical services through its online platform or transferred technical knowledge, know-how, or skills to enable independent utilization by recipients. Relying on precedents, the Appellate Tribunal held that the receipts did not qualify as FIS under Article 12(4) of the India-USA tax treaty, allowing the assessee's appeals.