https://www.taxtmi.com/caselaws?id=296665 Centralized services fees for marketing, reservation, technological, operational and allied services rendered from outside India were not taxable as fees for technical services under section 9(1)(vii) of the Income-tax Act or Article 12 of the India-US DTAA. The ITAT followed binding precedent in the assessee's own case and in the group concern's case, both affirmed by the High Court, and held that the same receipts fell outside the domestic and treaty scope of FTS. The revenue's challenge failed and the addition treating the fee as taxable FTS was not sustained. en-us Tue, 18 Dec 2018 00:00:00 +0530 Mon, 02 Aug 2021 09:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296665 Centralized services fees for marketing, reservation, technological, operational and allied services rendered from outside India were not taxable as fees for technical services under section 9(1)(vii) of the Income-tax Act or Article 12 of the India-US DTAA. The ITAT followed binding precedent in the assessee's own case and in the group concern's case, both affirmed by the High Court, and held that the same receipts fell outside the domestic and treaty scope of FTS. The revenue's challenge failed and the addition treating the fee as taxable FTS was not sustained. Case-Laws Income Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296665