Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Exporters Win: Refund Claim Upheld Despite Document...     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Insolvency Professionals Regulations Updated: Time...     TaxTMI    Interactive Flat Panel Displays Clarified:...     TaxTMI    Customs Importers Must Upload Complete E-Sanchit...     TaxTMI    Financial Intermediaries Must Meet Strict...     TaxTMI    SEBI Mandates Standardized System and Network Audit...     TaxTMI    RBI Sets Foreign Portfolio Investment Limits for...     TaxTMI    Data Management Charges Not Taxable as Technical...     TaxTMI    Government Revises Customs Duty Conditions for...     TaxTMI    PAN Card Holders Must Link Aadhaar by December 31,...     TaxTMI    Export Entry Conversion Rules Allow One-Year Window...     TaxTMI    Exporters Get Streamlined Documentation Rules:...     TaxTMI    Taxpayers Can Leverage Section 128A Benefits for...     TaxTMI    Customs Extends Sea Cargo Manifest Electronic...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

India and Saudi Arabia DTAC - share of the annual operations and ...


India-Saudi Arabia DTAC: AAR Rules O&M Charges Not Technical Fees, Altering Tax Treatment Between Nations.

August 29, 2012

Case Laws     Income Tax     AAR

India and Saudi Arabia DTAC - share of the annual operations and maintenance charges - cannot be treated as fees for technical services - AAR

View Source

 

← Previous Next →

 

You may also like:

  1. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  2. The ITAT ruled in favor of the taxpayer, determining that fabrication charges received could not be treated as "fees for technical services" under Article 12(4)(a) of...

  3. Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to...

  4. Income accrued in India - treatment to management fee and IC Labour Charges as fee for technical services/fee for included services - FTS / FIS - These services have not...

  5. The assessee, a foreign company, earned network transportation fees from its Indian associated enterprise (AE), Damco India Private Limited (DIPL). The Assessing Officer...

  6. Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall...

  7. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  8. Income chargeable to tax as FIS in India - Fee for included service - The e-publishing work in the nature of editorial services comprising of page composition, language...

  9. The assessee failed to deduct tax on professional fees paid to various non-residents. The Assessing Officer (AO) held that the fees were liable to tax in India under the...

  10. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

  11. Accrual of income in India - Fees for technical services (FTS) - taxability of receipts towards Human Resource and Leadership training provided by the assessee to its...

  12. A Non-Resident Indian residing in Saudi Arabia made fixed deposits from remittances received in Dubai and maturity proceeds of existing term deposits, interest on NRE...

  13. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

  14. TDS disallowance for professional fees paid to non-residents without TDS deduction was deleted as the payees did not have a fixed base or permanent establishment in...

  15. Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Tax Implications Revealed: Printer Rental Charges Trigger Dual TDS Cal...
F: Scrap Metal Sales in SEZ: Unraveling TDS Complexities Under IGST and C...
F: GST Audit Notice Timelines: No Strict Deadline for ADT-01 Issuance Und...
F: Tax Pro Navigates Complex ITC Return Challenges with Strategic Documen...
A: Digital Signatures and Director IDs Mandatory for OPC Annual Returns t...
A: Input Tax Credit for Commercial Properties Depends on Functional Neces...
A: Postal Import Regulations 2025 Streamline Cross-Border Shipping Protoc...
A: Customs Brokers: Navigating Global Trade Complexities with Expert Docu...
A: Customs Brokers Navigate Complex Import-Export Regulations Through Lic...
A: Freight Forwarders: Essential Logistics Experts Bridging Global Trade ...
A: Comprehensive Labeling Rules for Pre-Packaged Fertilizers Ensure Consu...
A: Comprehensive Fertilizer Import Guidelines Streamline Agricultural Tra...
A: Fertilizer Import Dynamics: Balancing Global Supply, Domestic Needs, a...
A: Comprehensive Regulatory Framework Ensuring Quality, Distribution, and...
A: Customs Authority Launches NIRYAT SAMVAAD: Monthly Grievance Platform ...
H: Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Erro...
H: Procedural Fairness Prevails: Appeal Reinstated After Violation of Nat...
H: GST Registration Cancellation Overturned: Procedural Flaws and Lack of...
H: Taxpayers Can File Delayed GST Returns After Paying Interest, Court Al...
H: Tax Refund Claim Validated: Department Must Process Refund When No App...
H: Appeal Reinstated: Authorized Signatory Validated, Procedural Fairness...
H: Tax Credit Dispute Resolved: Taxpayer's Genuine Error Recognized, Rect...
H: Income Tax Reassessment Invalidated: AO Fails to Provide Substantive E...
H: ITAT Grants Tax Deductions for CSR Expenses, Directs Reassessment of T...
H: Faceless Assessment Scheme: NFeAC Lacks Jurisdiction for Notices Issue...
H: Taxpayer Wins Major Relief: Multiple Expense Disallowances Deleted Bas...
H: Company Director Wins Tax Battle: Share Premium Valuation Upheld, No A...
H: Strict 90-Day Time Limit for Customs Broker Show Cause Notices Invalid...
H: Capital Reduction Scheme Validated: 99.92% Shareholder Approval Confir...
H: Legal Heir's Rights Upheld: PMLA Proceeding Continues After Appellant'...