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FIS Without Satisfying “Make Available” Condition Is Not Taxable Under India-US Tax Treaty: ITAT 

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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Fees for Included Services (FIS) without satisfying “make available” condition is not taxable under India-US Tax treaty. The bench of  Madhumita Roy (Judicial Member) and Sanjay Awasthi (Accountant Member) has observed that the support services rendered by the Assessee do not make available…

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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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