https://www.taxtmi.com/caselaws?id=307465 The tribunal ruled in favor of the assessee, determining that the fabrication charges received were not taxable in India as 'fees for technical services' under the Indo-Singapore Double Taxation Avoidance Agreement. The tribunal found that the services provided did not qualify as FTS under the treaty provisions and that the income from refurbishing the bushes was not subject to tax in India. As a result, the tribunal deleted the addition of the disputed amount and allowed all three appeals in favor of the assessee for the assessment years 2016-17 and 2017-18. en-us Wed, 06 Jul 2022 00:00:00 +0530 Sat, 15 Apr 2023 00:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307465 The tribunal ruled in favor of the assessee, determining that the fabrication charges received were not taxable in India as 'fees for technical services' under the Indo-Singapore Double Taxation Avoidance Agreement. The tribunal found that the services provided did not qualify as FTS under the treaty provisions and that the income from refurbishing the bushes was not subject to tax in India. As a result, the tribunal deleted the addition of the disputed amount and allowed all three appeals in favor of the assessee for the assessment years 2016-17 and 2017-18. Case-Laws Income Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307465