https://www.taxtmi.com/caselaws?id=470032 Receipts from customer relationship management (CRM) subscription services are discussed in the context of whether they constitute fees for technical services under the Income-tax Act, 1961 or Article 12(4) of the India-Singapore Double Taxation Avoidance Agreement. The analysis applies the position adopted for earlier assessment years in the same assessee's matter and states that the receipts were not chargeable as fees for technical services. It further records that no substantial question of law arose for consideration, with the receipts therefore treated as outside the relevant fees-for-technical-services provisions. en-us Thu, 12 Dec 2024 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470032 Receipts from customer relationship management (CRM) subscription services are discussed in the context of whether they constitute fees for technical services under the Income-tax Act, 1961 or Article 12(4) of the India-Singapore Double Taxation Avoidance Agreement. The analysis applies the position adopted for earlier assessment years in the same assessee's matter and states that the receipts were not chargeable as fees for technical services. It further records that no substantial question of law arose for consideration, with the receipts therefore treated as outside the relevant fees-for-technical-services provisions. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470032