https://www.taxtmi.com/highlights?id=88869 HC affirmed ITAT's ruling that receipts from a global online learning platform providing courses and degrees do not constitute fees for technical services (FTS) or fees for included services (FIS) under Section 9(1)(vii) and Indo-US DTAA. The court found no perversity in ITAT's factual determination that the services rendered did not involve technical elements or included services, thus rendering the income non-taxable. The HC concluded no substantial legal question emerged, effectively upholding the assessee's tax treatment of the online platform's revenue. en-us Thu, 29 May 2025 08:41:13 +0530 Thu, 29 May 2025 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88869 HC affirmed ITAT's ruling that receipts from a global online learning platform providing courses and degrees do not constitute fees for technical services (FTS) or fees for included services (FIS) under Section 9(1)(vii) and Indo-US DTAA. The court found no perversity in ITAT's factual determination that the services rendered did not involve technical elements or included services, thus rendering the income non-taxable. The HC concluded no substantial legal question emerged, effectively upholding the assessee's tax treatment of the online platform's revenue. Highlights Income Tax Thu, 29 May 2025 08:41:13 +0530 https://www.taxtmi.com/highlights?id=88869