https://www.taxtmi.com/caselaws?id=434812 Receipts from centralized marketing, reservation, loyalty and related support services were treated as business income and not as fee for technical services under domestic law or the India-Singapore DTAA, because the services were not ancillary to royalty and did not make available technical knowledge, skill or know-how. Reimbursement receipts for routine expenses such as courier, media monitoring, email campaigns and translation were also held not taxable as fee for technical services for the same reason. The short credit of tax deducted at source was remitted for factual verification, with credit to be granted in accordance with law. The additions on centralized service receipts and reimbursements were deleted, subject to TDS verification. en-us Tue, 28 Feb 2023 00:00:00 +0530 Mon, 18 Sep 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434812 Receipts from centralized marketing, reservation, loyalty and related support services were treated as business income and not as fee for technical services under domestic law or the India-Singapore DTAA, because the services were not ancillary to royalty and did not make available technical knowledge, skill or know-how. Reimbursement receipts for routine expenses such as courier, media monitoring, email campaigns and translation were also held not taxable as fee for technical services for the same reason. The short credit of tax deducted at source was remitted for factual verification, with credit to be granted in accordance with law. The additions on centralized service receipts and reimbursements were deleted, subject to TDS verification. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434812