https://www.taxtmi.com/highlights?id=104208 Market data charges recovered from Indian associated enterprises were not taxable as royalty under the India-USA DTAA, as the facts and legal position matched earlier Tribunal decisions and no distinction was established. The related addition was deleted. Reimbursements of salary and employee-related costs for seconded employees were likewise not treated as fees for included services or fees for technical services under the India-USA DTAA, following an earlier Tribunal ruling on comparable expense recoveries. The addition for employee-related reimbursements was deleted, while interest was to be levied consequentially in accordance with law. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104208 Market data charges recovered from Indian associated enterprises were not taxable as royalty under the India-USA DTAA, as the facts and legal position matched earlier Tribunal decisions and no distinction was established. The related addition was deleted. Reimbursements of salary and employee-related costs for seconded employees were likewise not treated as fees for included services or fees for technical services under the India-USA DTAA, following an earlier Tribunal ruling on comparable expense recoveries. The addition for employee-related reimbursements was deleted, while interest was to be levied consequentially in accordance with law. Highlights Income Tax Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104208