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HomeDirect TaxMere Marketing Support Not ‘Fees for Included Services’, but Excessive Claims Need...

Mere Marketing Support Not ‘Fees for Included Services’, but Excessive Claims Need Proof: ITAT Caps Allowable Marketing Expenses at 20%

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly allowed cross-appeals filed by the Revenue and the assessee in a significant ruling concerning tax deduction at source (TDS) obligations on cross-border payments for marketing and support services under the India–US Double Taxation Avoidance Agreement (DTAA).  The bench of Sudhir Pareek (Judicial Member)…

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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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