2024 (1) TMI 560 - SCH - Income Tax

TDS u/s 195 - payments made by the assessee for marketing services to the US Company as taxable in India as FTS Fee for Technical Services - US Company does not have any permanent establishment in India - order under Section 201(1) 201(1A) - India- USA DTAA - as per HC 2023 (3) TMI 422 - KARNATAKA HIGH COURT services received by the assessee cannot be considered as Royalty or Fee for included services to deduct TDS - HELD THAT - Delay in filing the special leave petitions is condoned. We are not inclined to interfere in the matter. Following the order 2023 (11) TMI 594 - SC ORDER , this special leave petition is also dismissed.

Summary

The Supreme Court of India in 2024 (1) TMI 560 - SC Order, with Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan presiding, condoned the delay in filing special leave petitions. The court dismissed the special leave petition in line with a previous order and disposed of any pending applications. The respondent did not appear in the case.