https://www.taxtmi.com/caselaws?id=763756 ITAT Delhi held that receipts from data center services and advertisement space provision by foreign entity to Indian subsidiary were not taxable in India. The assessee lacked physical presence or PE in India under Article 5 of India-Singapore DTAA. Advertisement space receipts were not royalty under Article 12(3) as assessee had no control over third-party publishers' equipment or servers. Business support services receipts were not FTS under Article 12(4) as routine administrative services provided on recurring basis did not satisfy "make available" clause or transfer technology/skill to recipient. All additions deleted. en-us Wed, 18 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763756 ITAT Delhi held that receipts from data center services and advertisement space provision by foreign entity to Indian subsidiary were not taxable in India. The assessee lacked physical presence or PE in India under Article 5 of India-Singapore DTAA. Advertisement space receipts were not royalty under Article 12(3) as assessee had no control over third-party publishers' equipment or servers. Business support services receipts were not FTS under Article 12(4) as routine administrative services provided on recurring basis did not satisfy "make available" clause or transfer technology/skill to recipient. All additions deleted. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763756