https://www.taxtmi.com/caselaws?id=445499 ITAT Delhi upheld CIT(A)'s order dismissing disallowances under section 40(a)(i) for payments to Dubai Leading Technologies, Brain Point Consultants UAE, and OIT Managed Services Mauritius. The tribunal held that payments for technical services, marketing support, and web hosting services were not chargeable to tax in India due to absence of specific FTS clauses in India-UAE and India-Mauritius DTAAs. Without PE in India, such payments constitute business income not taxable in India, eliminating TDS obligations under section 195. The tribunal rejected revenue's contention that residuary Article 22 provisions could apply for FTS taxation. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 10 Jun 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445499 ITAT Delhi upheld CIT(A)'s order dismissing disallowances under section 40(a)(i) for payments to Dubai Leading Technologies, Brain Point Consultants UAE, and OIT Managed Services Mauritius. The tribunal held that payments for technical services, marketing support, and web hosting services were not chargeable to tax in India due to absence of specific FTS clauses in India-UAE and India-Mauritius DTAAs. Without PE in India, such payments constitute business income not taxable in India, eliminating TDS obligations under section 195. The tribunal rejected revenue's contention that residuary Article 22 provisions could apply for FTS taxation. Case-Laws Income Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445499