https://www.taxtmi.com/caselaws?id=361532 The court held that the Executive Search Fees (ESF) received by the assessee were not taxable in India as Fees for Technical Services (FTS) under the India-Netherlands Double Taxation Avoidance Agreement (DTAA). The court found that the ESF was independent of the license fees, did not provide technical knowledge or skill, and was determined based on relative contributions. Additionally, reimbursements of expenses were deemed non-taxable as they were cost-sharing without profit elements. The court allowed the assessee's claim for short credit of Tax Deducted at Source (TDS), pending verification by the Assessing Officer. en-us Fri, 01 Jun 2018 00:00:00 +0530 Thu, 07 Jun 2018 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361532 The court held that the Executive Search Fees (ESF) received by the assessee were not taxable in India as Fees for Technical Services (FTS) under the India-Netherlands Double Taxation Avoidance Agreement (DTAA). The court found that the ESF was independent of the license fees, did not provide technical knowledge or skill, and was determined based on relative contributions. Additionally, reimbursements of expenses were deemed non-taxable as they were cost-sharing without profit elements. The court allowed the assessee's claim for short credit of Tax Deducted at Source (TDS), pending verification by the Assessing Officer. Case-Laws Income Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361532