Assessee, a UK based company, which is engaged in business of providing information technology related services to financial payments industry.\u00a0 During year, assessee had earned revenue from Indian customers on account of sale of software (Prime) license fee and fee for provision for other related services.\u00a0 Assessing Officer held that receipts on account of fee for provision for other related services constituted fees for technical services (FTS) within meaning and scope of article 13(4)(c) of India-UK DTAA. Department had not brought any evidence on record to substantiate that make available condition was satisfied in case of assessee. Tribunal held that\u00a0\u00a0 software itself was not taxable, \u2018Fees for provisions for other related services\u2019 will also not be taxable. Addition is deleted.\u00a0 (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Fees for provisions for other related services-Software itself is not taxable-Addition made for other related services is deleted-DTAA-India-UK.[S. 9(1)(vi), Art. 13] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-55247","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-en5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55247"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55247\/revisions"}],"predecessor-version":[{"id":55248,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55247\/revisions\/55248"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}