https://www.taxtmi.com/caselaws?id=369858 The Tribunal ruled in favor of the assessee, a foreign company, in a tax case involving payments received under a Research and Development Cooperation Agreement (RDCA) and a Management Support Services Agreement (MSSA) with an Indian company. The Tribunal held that the payments under both agreements were not taxable in India as they were reimbursements under cost-sharing arrangements, not royalties or fees for technical services. The Tribunal also directed the Assessing Officer to grant full credit for Tax Deducted at Source (TDS) after verification. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369858 The Tribunal ruled in favor of the assessee, a foreign company, in a tax case involving payments received under a Research and Development Cooperation Agreement (RDCA) and a Management Support Services Agreement (MSSA) with an Indian company. The Tribunal held that the payments under both agreements were not taxable in India as they were reimbursements under cost-sharing arrangements, not royalties or fees for technical services. The Tribunal also directed the Assessing Officer to grant full credit for Tax Deducted at Source (TDS) after verification. Case-Laws Income Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369858