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ITAT, DELHI: CONSULTANCY FEES PAID TO NON-RESIDENT ENTITIES NOT TECHNICAL SERVICE FEE - (07 Oct 2021)

Direct Taxation

Income Tax Appellate Tribunal (ITAT), Delhi has held that the consultancy fees and architect fees paid to non-resident entities cannot be treated as fee for technical services as per the Double Taxation Avoidance Agreement (DTAA) between India and Singapore.

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