https://www.taxtmi.com/caselaws?id=434812 The Tribunal ruled in favor of the non-resident corporate entity from Singapore, directing the Assessing Officer to delete the additions related to marketing receipts and reimbursements, and to verify and grant the correct TDS credit for the assessment year 2019-20. The Tribunal held that the receipts were business income not taxable in India due to the absence of a Permanent Establishment, and that the reimbursements did not qualify as Fee For Technical Services under the India-Singapore DTAA. The decisions were influenced by precedents and the interpretation of DTAA provisions. 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 The Tribunal ruled in favor of the non-resident corporate entity from Singapore, directing the Assessing Officer to delete the additions related to marketing receipts and reimbursements, and to verify and grant the correct TDS credit for the assessment year 2019-20. The Tribunal held that the receipts were business income not taxable in India due to the absence of a Permanent Establishment, and that the reimbursements did not qualify as Fee For Technical Services under the India-Singapore DTAA. The decisions were influenced by precedents and the interpretation of DTAA provisions. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434812