https://www.taxtmi.com/caselaws?id=448217 TDS on cross-border marketing payments to a foreign company is examined for characterization as fee for technical services (FTS) and consequent taxability in India; absence of a permanent establishment in India was considered but did not negate taxability where payments were held to possess the character of FTS, attracting withholding and liability under recovery provisions, with reliance on IndiaUSA treaty principles regarding taxation by the contracting state. The special leave petition was dismissed following the cited Supreme Court precedent, leaving the taxability and withholding consequence intact. en-us Mon, 08 Jan 2024 00:00:00 +0530 Thu, 28 May 2026 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448217 TDS on cross-border marketing payments to a foreign company is examined for characterization as fee for technical services (FTS) and consequent taxability in India; absence of a permanent establishment in India was considered but did not negate taxability where payments were held to possess the character of FTS, attracting withholding and liability under recovery provisions, with reliance on IndiaUSA treaty principles regarding taxation by the contracting state. The special leave petition was dismissed following the cited Supreme Court precedent, leaving the taxability and withholding consequence intact. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448217