https://www.taxtmi.com/caselaws?id=282762 The Tribunal upheld the decision that the search fee paid was not taxable as Fee for Technical Services (FTS) under the India-Netherlands DTAA. It was determined that the search fee constituted business income, not FTS, as it did not involve technical knowledge or skills. The Tribunal emphasized the separate treatment of the license and service agreements, supported by the Advance Pricing Agreement (APA) that classified the payments for cross-border transactions as business profits. Consequently, the Revenue's appeals were dismissed, affirming that the search fee did not require Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act. en-us Mon, 23 Jul 2018 00:00:00 +0530 Thu, 22 Aug 2019 20:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282762 The Tribunal upheld the decision that the search fee paid was not taxable as Fee for Technical Services (FTS) under the India-Netherlands DTAA. It was determined that the search fee constituted business income, not FTS, as it did not involve technical knowledge or skills. The Tribunal emphasized the separate treatment of the license and service agreements, supported by the Advance Pricing Agreement (APA) that classified the payments for cross-border transactions as business profits. Consequently, the Revenue's appeals were dismissed, affirming that the search fee did not require Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282762