Fees for Technical Services

Income Tax

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required | Biz Flow Kit
Byadmin June 20, 2026

ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required The Income Tax Appellate Tribunal (ITAT) Delhi ruled that where reimbursement payments do not contain any profit element, they are not chargeable to tax in India and consequently no tax was required to be deducted under Section 195…

Read More ITAT holds That Cost Reimbursement to Overseas Group Entities Cannot be Treated as FTS And No TDS Required | Biz Flow Kit
Income Tax

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS | Biz Flow Kit
Byadmin June 9, 2026

ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that consideration received by FireEye Ireland Limited from the sale of standard cybersecurity software products, software subscriptions, and related support services cannot be taxed as Fees for Technical Services (FTS) under the India–Ireland Double…

Read More ITAT Rules Cybersecurity Software Subscription Receipts Not Taxable as FTS | Biz Flow Kit
Income Tax

Delhi Court Directs Income Tax Department to Issue Fresh Tax Withholding Certificate at 2% Instead of 10% | Biz Flow Kit
Byadmin March 2, 2026

Delhi Court Directs Income Tax Department to Issue Fresh Tax Withholding Certificate at 2% Instead of 10% The Delhi High Court has granted relief to a company in a tax withholding case with the Income Tax Department by reducing the tax rate. The petitioner company, Workday Limited, is an NRI company in Ireland. The company…

Read More Delhi Court Directs Income Tax Department to Issue Fresh Tax Withholding Certificate at 2% Instead of 10% | Biz Flow Kit