https://www.taxtmi.com/caselaws?id=370776 The Tribunal ruled in favor of IBM India, stating that reimbursements to IBM Overseas entities were not Fees for Technical Services (FTS) taxable in India under the Double Taxation Avoidance Agreement (DTAA). It was held that IBM India was not obligated to deduct tax at source on these reimbursements. Additionally, payments to IBM Philippines were not taxable in India due to the absence of an FTS clause in the DTAA and the lack of a Permanent Establishment (PE) in India. The Tribunal also clarified that higher Tax Deducted at Source (TDS) rates did not apply when treaty benefits were available, even if the non-resident payee did not have a PAN in India. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 01 Jun 2026 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370776 The Tribunal ruled in favor of IBM India, stating that reimbursements to IBM Overseas entities were not Fees for Technical Services (FTS) taxable in India under the Double Taxation Avoidance Agreement (DTAA). It was held that IBM India was not obligated to deduct tax at source on these reimbursements. Additionally, payments to IBM Philippines were not taxable in India due to the absence of an FTS clause in the DTAA and the lack of a Permanent Establishment (PE) in India. The Tribunal also clarified that higher Tax Deducted at Source (TDS) rates did not apply when treaty benefits were available, even if the non-resident payee did not have a PAN in India. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370776