https://www.taxtmi.com/highlights?id=88618 The ITAT examined the taxability of management support services income under the India-Singapore DTAA's Article 12. Referencing a precedent in Michael Page International Recruitment Private Limited, the tribunal determined that the income from management support services does not qualify as Fees for Technical Services (FTS). Consequently, the tribunal upheld the assessee's plea, deleting the contested income addition and ruling in favor of the assessee, thereby establishing that such services do not attract taxation under the specified treaty provisions. en-us Thu, 22 May 2025 08:21:45 +0530 Thu, 22 May 2025 08:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88618 The ITAT examined the taxability of management support services income under the India-Singapore DTAA's Article 12. Referencing a precedent in Michael Page International Recruitment Private Limited, the tribunal determined that the income from management support services does not qualify as Fees for Technical Services (FTS). Consequently, the tribunal upheld the assessee's plea, deleting the contested income addition and ruling in favor of the assessee, thereby establishing that such services do not attract taxation under the specified treaty provisions. Highlights Income Tax Thu, 22 May 2025 08:21:45 +0530 https://www.taxtmi.com/highlights?id=88618