https://www.taxtmi.com/caselaws?id=314051 ITAT Delhi dismissed revenue's appeal regarding taxability of payments received by assessee from Indian customers for centralized services. The Tribunal held that such receipts cannot be treated as Fee for Technical Services under section 9(1)(vii) or Fee for Included Services under Article 12(4)(a) of Indo-US DTAA. Decision was based on identical ruling in assessee's own case for AY 2015-16, which was upheld by Delhi HC. The Tribunal found no grounds to interfere with first appellate authority's decision declaring centralized services receipts as not constituting FTS/FIS. en-us Fri, 22 Sep 2023 00:00:00 +0530 Tue, 14 May 2024 19:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314051 ITAT Delhi dismissed revenue's appeal regarding taxability of payments received by assessee from Indian customers for centralized services. The Tribunal held that such receipts cannot be treated as Fee for Technical Services under section 9(1)(vii) or Fee for Included Services under Article 12(4)(a) of Indo-US DTAA. Decision was based on identical ruling in assessee's own case for AY 2015-16, which was upheld by Delhi HC. The Tribunal found no grounds to interfere with first appellate authority's decision declaring centralized services receipts as not constituting FTS/FIS. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314051