units in the building might exceed the permissible limit of 1000
sq.fts. by virtue of closed balcony which was not included in the built ... flats in the project might be in excess of 1000 sq.fts., which violates the
condition prescribed in clause (c) of section
were taxable in India as fee for technical
services(FTS)under Article-13(2)(a)(ii) of the India-UK DTAA ... payer in India,that the MS
were not covered by definition of FTS,that services were rendered from outside India,that as
per the Article
towards provision of international connectivity
cannot constitute income taxable as royalty / FTS under
Section 9(l)(vi) and (vii) of the Income ... payment received by the Assessee was in the
nature of Royalty or FTS under the Act, the same would still
fall outside the purview
Ground No. III - Reimbursement of Expenses
considered as Fees for Technical Services (FTS)
taxable as Business Income consequent to
holding that Indian Subsidiary ... learned Assessing Officer of holding the
reimbursement of expenses as FTS under Article 13 of
India - Israel DTAA.
3.2. Without prejudice to the above
Indonesia was
exigible to tax in India as fees for technical services (FTS) under section
9(1)(vii) of the Act. It is contended that ... India under section 9(1)(vii) of the Act as FTS in the
light of the Explanation introduced by Finance
training were offered for
tax under the head Fee for Technical Services (FTS).The balance amount i.e.US$ 10,70,000
was towards providing ... procurement of capital asset,that it was not in the nature of FTS.However, the AO
did not accept the assessee's contention
assessee, it was neither 'royalty' nor Fee
for Technical Services (FTS). It is noted by us that this issue
has been dealt ... Centre, 327 ITR 456.
7. So far as the issue relating to FTS is concerned, we
find that, this Tribunal in B4u International
Holdings (supra
fts.
In this proportion of flats having area more than 1000 sq.fts. and
area having less than 1000 sq.fts. I am withdrawing
fees cannot be
said to be covered under Article 12 as FIS/FTS also, because
the services do not make available any kind of technical
neither management commission nor underwriting commission nor selling
commission would amount to FTS within the meaning of the DTAA with U.K.
and consequently there ... India under
section 9(1)(vii) of the Act as FTS. The dispute put forth by the assessee is
that since the assessee, in this
