The Delhi High Court has directed the Income Tax Department to issue a NIL withholding tax certificate, holding that the services do not qualify as Fees for Included Services (FIS) under the India–US Double Taxation Avoidance Agreement (DTAA). The bench of Justice Dinesh Mehta and Justice Vinod Kumar partly allowed the writ petition challenging an…
No TDS on Matching Solutions as FIS under India–US DTAA: Delhi High Court Orders NIL Withholding
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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