https://www.taxtmi.com/caselaws?id=439550 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee on both issues. The Tribunal held that the amount received for Management Support Services was not to be treated as Fees for Technical Services under the India-Singapore DTAA. Additionally, the Tribunal directed the Assessing Officer to grant the assessee credit for Tax Deducted at Source in accordance with the relevant provisions of the law and rules. en-us Fri, 23 Jun 2023 00:00:00 +0530 Mon, 26 Jun 2023 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439550 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee on both issues. The Tribunal held that the amount received for Management Support Services was not to be treated as Fees for Technical Services under the India-Singapore DTAA. Additionally, the Tribunal directed the Assessing Officer to grant the assessee credit for Tax Deducted at Source in accordance with the relevant provisions of the law and rules. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439550