https://www.taxtmi.com/caselaws?id=434876 The ITAT ruled in favor of the assessee, holding that fees for business support services could not be treated as Fees for Technical Services under the India-Netherlands tax treaty. The ITAT determined that the services provided were managerial, not technical or consultancy, and did not satisfy the make available condition. Consequently, the levy of surcharge and education cess on the income in question was also impacted. The penalty proceedings under section 270(A) were not separately discussed as the primary issue resolution indirectly affected them. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 04 Mar 2023 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434876 The ITAT ruled in favor of the assessee, holding that fees for business support services could not be treated as Fees for Technical Services under the India-Netherlands tax treaty. The ITAT determined that the services provided were managerial, not technical or consultancy, and did not satisfy the make available condition. Consequently, the levy of surcharge and education cess on the income in question was also impacted. The penalty proceedings under section 270(A) were not separately discussed as the primary issue resolution indirectly affected them. Case-Laws Income Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434876