2024 (1) TMI 616 - 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 - Taxation on contracting state - Revenue s case is payments made to the US Company for marketing services take the character of FTS and chargeable to tax in India - as decided by HC 2023 (3) TMI 422 - KARNATAKA HIGH COURT operations were not in India and expenses towards maintenance and repairs payments were made for the purpose of earning outside India - HELD THAT - Following the order passed in M/s AD2PRO Media Solutions Pvt. Ltd 2024 (1) TMI 560 - SC ORDER this special leave petition also stands dismissed.

Summary

The Supreme Court, in a judgment by Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol, condoned the delay in filing the special leave petition. The petition was dismissed following a previous order dated 08.12.2023 in the case of The Commissioner of Income Tax International Taxation & Anr. vs. M/s AD2PRO Media Solutions Pvt. Ltd. Any pending application(s) shall stand disposed of.