https://www.taxtmi.com/caselaws?id=304804 The Tribunal allowed the appeal, determining that payments to Facebook, Ireland were not Fees for Technical Services (FTS) and not subject to Tax Deducted at Source (TDS) under Section 40(a)(ia). The Revenue's cross-objection, seeking classification as Royalty, was dismissed due to delay and lack of merit. The Tribunal found that the services provided did not constitute FTS or Royalty, emphasizing the absence of technical services or human intervention and the lack of a Permanent Establishment in India for Facebook, Ireland. en-us Wed, 23 Mar 2022 00:00:00 +0530 Mon, 23 Jan 2023 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304804 The Tribunal allowed the appeal, determining that payments to Facebook, Ireland were not Fees for Technical Services (FTS) and not subject to Tax Deducted at Source (TDS) under Section 40(a)(ia). The Revenue's cross-objection, seeking classification as Royalty, was dismissed due to delay and lack of merit. The Tribunal found that the services provided did not constitute FTS or Royalty, emphasizing the absence of technical services or human intervention and the lack of a Permanent Establishment in India for Facebook, Ireland. Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304804