https://www.taxtmi.com/caselaws?id=421396 The tribunal ruled in favor of the assessee on all counts. The management fee and IC Labour Charges were not taxable as Fees for Included Services (FIS) under the India-USA Double Taxation Avoidance Agreement (DTAA). The miscellaneous services provided to third-party clients were also not taxable as royalty. Furthermore, the tribunal held that interest under sections 234A and 234B of the Income Tax Act, 1961 was not applicable to the assessee for the relevant assessment year. en-us Wed, 30 Mar 2022 00:00:00 +0530 Sat, 23 Apr 2022 08:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421396 The tribunal ruled in favor of the assessee on all counts. The management fee and IC Labour Charges were not taxable as Fees for Included Services (FIS) under the India-USA Double Taxation Avoidance Agreement (DTAA). The miscellaneous services provided to third-party clients were also not taxable as royalty. Furthermore, the tribunal held that interest under sections 234A and 234B of the Income Tax Act, 1961 was not applicable to the assessee for the relevant assessment year. Case-Laws Income Tax Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421396