https://www.taxtmi.com/caselaws?id=305833 The Tribunal ruled in favor of the appellant, allowing the appeals for assessment years 2016-17 and 2017-18. It held that the executive search fees are not taxable as fees for technical services or royalty under the India-Netherlands tax treaty. Additionally, the reimbursement of expenses was deemed not taxable as fees for technical services. The Tribunal emphasized consistency and previous favorable decisions in the appellant's case for earlier years, ultimately deciding in favor of the appellant in both matters. en-us Tue, 06 Sep 2022 00:00:00 +0530 Tue, 27 Dec 2022 06:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305833 The Tribunal ruled in favor of the appellant, allowing the appeals for assessment years 2016-17 and 2017-18. It held that the executive search fees are not taxable as fees for technical services or royalty under the India-Netherlands tax treaty. Additionally, the reimbursement of expenses was deemed not taxable as fees for technical services. The Tribunal emphasized consistency and previous favorable decisions in the appellant's case for earlier years, ultimately deciding in favor of the appellant in both matters. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305833