HomeDirect TaxNo TDS on Matching Solutions as FIS under India–US DTAA: Delhi High...

No TDS on Matching Solutions as FIS under India–US DTAA: Delhi High Court Orders NIL Withholding 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

CBIC Releases FAQs on Duty Deferment Scheme for Eligible Manufacturer Importers to Boost ‘Make in India’

The Central Board of Indirect Taxes and Customs (CBIC) has released a comprehensive set...

GST Payable on Corpus Fund at Time of Collection; Electricity Charges for Common Areas Taxable as Part of Maintenance Services: AAR

The Karnataka Bench of Authority for Advance Ruling Karnataka (AAR) has held that Goods...

Corpus Fund Collected by Apartment Owners’ Association Is ‘Supply’, GST Payable at Time of Collection; Rs. 7,500 Monthly Exemption Not Applicable: AAR

The Authority for Advance Ruling Karnataka (AAR) has held that corpus fund contributions collected...

CBDT Orders Transfer of 3 Chief Commissioners / DGIT-Level Officers; Additional Charge Assigned

The Central Board of Direct Taxes (CBDT) has issued an Office Order announcing the...

More like this

CBIC Releases FAQs on Duty Deferment Scheme for Eligible Manufacturer Importers to Boost ‘Make in India’

The Central Board of Indirect Taxes and Customs (CBIC) has released a comprehensive set...

GST Payable on Corpus Fund at Time of Collection; Electricity Charges for Common Areas Taxable as Part of Maintenance Services: AAR

The Karnataka Bench of Authority for Advance Ruling Karnataka (AAR) has held that Goods...

Corpus Fund Collected by Apartment Owners’ Association Is ‘Supply’, GST Payable at Time of Collection; Rs. 7,500 Monthly Exemption Not Applicable: AAR

The Authority for Advance Ruling Karnataka (AAR) has held that corpus fund contributions collected...