Live Help
Get News Alerts from Taxmann.com on your desktop.
No Thanks Allow
You have blocked the notification on recent updates. Click below to re-subscribe.
No Thanks
You have already subscribed to Taxmann’s notification.
No Thanks UnSubscribe
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset Session Cancel Session
 

Sum received for providing technical services not taxable as FTS if recipient can't perform such services on its own

October 9, 2019[2019] 109 taxmann.com 264 (Mumbai - Trib.)

INTERNATIONAL TAXATION: Where assessee received certain amount for providing technical services under General Service Agreement (GSA) to its group concerns, Assessing Officer erred in taxing said receipts as 'Fees for Included Services' (FIS) since there was no clause in GSA that recipient would be able to perform such services of its own without any further assistance of assessee

taxmann.com
Payment
Best view in 1140 x 768