https://www.taxtmi.com/caselaws?id=458056 ITAT Delhi held that data transmission charges received by the assessee under India-Netherlands DTAA are not taxable in India. The Tribunal determined that such charges do not constitute royalty or fee for technical services (FTS) under the treaty. Following consistent decisions in the assessee's own case from previous assessment years, including jurisdictional HC rulings under identical circumstances, the Tribunal deleted the addition made by revenue authorities. The recurring dispute spanning from assessment year 2000-01 was decided in favor of the assessee. en-us Fri, 22 Apr 2022 00:00:00 +0530 Sat, 05 Oct 2024 12:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458056 ITAT Delhi held that data transmission charges received by the assessee under India-Netherlands DTAA are not taxable in India. The Tribunal determined that such charges do not constitute royalty or fee for technical services (FTS) under the treaty. Following consistent decisions in the assessee's own case from previous assessment years, including jurisdictional HC rulings under identical circumstances, the Tribunal deleted the addition made by revenue authorities. The recurring dispute spanning from assessment year 2000-01 was decided in favor of the assessee. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458056