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1 - 4 of 4 (0.20 seconds)The Income Tax Act, 1961
Section 90 in The Income Tax Act, 1961 [Entire Act]
Tsys Card Tech Ltd, United Kingdom vs Dcit Circle 3(1)(1) Int.Taxation, New ... on 24 January, 2023
3.2 We are of the considered view that clearly, these services are merely
support services dealing with installation and integration and when the primary
8
ITA No.3894/Del/2023
services themselves are not taxable as FTS, these ancillary services qua the
primary services cannot be taxed as FTS. Reliance is rightly placed by Ld. AR
on decision of Coordinate Bench in TSYS Card Tech v/s DCIT ITA
2006/Del/2022 and Net B.V v/s DCIT ITA 4781/Del/2013 wherein it is held
that installation and integration services are support services and not taxable as
FTS.
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