https://www.taxtmi.com/caselaws?id=335340 The Tribunal upheld the decision that payments to a Malaysian subsidiary constituted Fees for Technical Services (FTS) under the Income Tax Act and the Indo-Malaysian Double Taxation Avoidance Agreement. The assessee was held liable for not deducting tax at source, as the payments were deemed taxable in India. The Tribunal dismissed the appeals, affirming the lower authorities' decisions and emphasizing the taxability of the payments as FTS, despite arguments regarding the nature and utilization of the services provided by the subsidiary. en-us Fri, 16 Sep 2016 00:00:00 +0530 Wed, 30 Nov 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335340 The Tribunal upheld the decision that payments to a Malaysian subsidiary constituted Fees for Technical Services (FTS) under the Income Tax Act and the Indo-Malaysian Double Taxation Avoidance Agreement. The assessee was held liable for not deducting tax at source, as the payments were deemed taxable in India. The Tribunal dismissed the appeals, affirming the lower authorities' decisions and emphasizing the taxability of the payments as FTS, despite arguments regarding the nature and utilization of the services provided by the subsidiary. Case-Laws Income Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335340