https://www.taxtmi.com/caselaws?id=189026 The Tribunal allowed the appeals regarding borrowed service charges, concluding that they are not taxable as 'fees for technical services' under the India-Singapore Double Taxation Avoidance Agreement. The decision was based on precedents from previous cases and the resolution of similar issues under the Mutual Agreement Procedure, leading to relief for the assessee due to the department's withdrawal of appeals before the High Court. en-us Fri, 21 Feb 2014 00:00:00 +0530 Mon, 26 Dec 2016 10:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189026 The Tribunal allowed the appeals regarding borrowed service charges, concluding that they are not taxable as 'fees for technical services' under the India-Singapore Double Taxation Avoidance Agreement. The decision was based on precedents from previous cases and the resolution of similar issues under the Mutual Agreement Procedure, leading to relief for the assessee due to the department's withdrawal of appeals before the High Court. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189026