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ITAT, Delhi: No TDS Since Routine Business Support Services Can’t be Treated as Fee for Technical Ser - (25 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Delhi has has held that routine business support services are not taxable as fees for technical services (FTS) since they do not make any technology or skill available to the recipient of the services.

Tags : INCOME TAX APPELLATE TRIBUNAL   ROUTINE BUSINESS SUPPORT SERVICES  

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