office there. The plaintiff is in possession of
area 15 fts. x 25 fts. on the ground floor facing towards
west, adjacent to the suit ... premises and also complete first
floor 15 fts. x 15 fts. The said area is suitable for
plaintiff's husband for his office
income by way of fees for technical services (‗FTS') payable by a person
who is a resident in India would be deemed to accrue ... appeal by holding that the administrative expense was in the
nature of FTS rendered and was taxable in India in the hands of HIAI
Overseas companies should not be treated
as Fees for Technical Services (FTS) and why IBM India should not be
treated as an assessee in default ... plea of IBM India that the said reimbursements do not
constitute FTS in the hands of IBM Overseas companies as contemplated
under the provisions
appreciating the fact that the payments, even if construed as
FTS, were made in respect of services utilized in a business
outside India ... made
available" to the assessee as mandated by the Royalties/FTS
Article of the relevant DTAA for the payments to be construed
as FTS
assessee also provided engineering services and software. These are
taxable as FTS and/ or royalty under Income Tax Act as well as DTAA between
India ... supervision services was rendered through that PE so as to argue that FTS is
effective connected with such PE. Even where the assessee
Eih Limited, Kolkata vs Dcit, Cir-8(1)Kol., Kolkata on 16 May, 2018
आयकर
services provided under the
agreement are covered under the definition of FTS under Article
12(4)(b) of the treaty even though the plant ... processes,
have been explained, while treating the cost reimbursements/
recharges as FTS under article 12(4)(b) of the Treaty between India
and Singapore
3526/Del/2016
taxable as FTS both under section 9(l)(vii) of the Act and also under Art. 12
of the India-USA DTAA ... question does not fall within the scope and ambit of FIS/FTS
under Article 12 of India-US DTAA as the same did not satisfy
question was in the nature of "Fees for Technical Services"
(FTS) and therefore the Assessee was under an obligation to deduct ... India only if the
sums are considered as payment made towards FTS under the India-China
DTAA. Therefore the main issue to be decided
chnical se rvices" ("FTS") and it would constitute income
chargeable to tax in the hands of Selexis under the Act as well ... payment made is for import of goods and is not for
FTS as wrongly presumed by the AO. The AO is unsure of the nature
