https://www.taxtmi.com/highlights?id=68589 Taxability of reimbursement of expenses as FTS - the recipients are receiving such services on a continuous basis from year to year, which shows that the recipients are not capable of independently performing such services without the aid and assistance of the assessee. - the reimbursement of cost received by the assessee, cannot be treated as FTS under Article 12(4) of the India-Singapore DTAA, at least, based on the facts involved in the impugned assessment years. - AT en-us Sat, 04 Mar 2023 09:31:42 +0530 Sat, 04 Mar 2023 09:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68589 Taxability of reimbursement of expenses as FTS - the recipients are receiving such services on a continuous basis from year to year, which shows that the recipients are not capable of independently performing such services without the aid and assistance of the assessee. - the reimbursement of cost received by the assessee, cannot be treated as FTS under Article 12(4) of the India-Singapore DTAA, at least, based on the facts involved in the impugned assessment years. - AT Highlights Income Tax Sat, 04 Mar 2023 09:31:42 +0530 https://www.taxtmi.com/highlights?id=68589