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HomeDirect TaxIncome Tax | Virtual Services Doesn’t Amount to Physical Rendition in India:...

Income Tax | Virtual Services Doesn’t Amount to Physical Rendition in India: Bombay High Court 

Direct Tax

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By Mariya Paliwala
Bombay High Court

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The Bombay High Court has clarified that technical services rendered through emails, video conferencing, and conference calls from outside India cannot be equated with physical performance of services within India. The bench of Justice B. P. Colabawalla and Justice Amit S. Jamsandekar has observed that under Indian domestic law, FTS is taxable regardless of where…

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Mariya Paliwala
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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