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Delhi HC remanded case back as ITAT failed to examine taxability of technical service charge in terms of FTS

May 11, 2018[2018] 93 180 (Delhi)

IT/ILT : Assessee leased three aircrafts from a German company under a lease agreement. Before lease agreement, assessee had entered into a technical support agreement. In addition another agreement for provision for flight deck crews was also entered. Tribunal held that technical services charges payable to foreign company in Germany constituted business profit of foreign company and that same may not be taxable in India in terms of article III of DTAA between India and Germany. However, in view of fact that there existed a 'Fees for Technical Services' clause in agreement, their taxability in terms of Article VIIIA not having been examined in proper perspective, matter was to be remanded back to Tribunal for adjudication afresh

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