OrbitaxTreaty between India and Netherlands – Indian decision on taxability of payments for data collection and preparing reports
|Treaty Development|India-Netherlands
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 2 February 2007 (published recently) in the case of ITO v. De Beers India Minerals Pvt. Ltd. (2007-TIOL-423-ITAT-BANG) holding that the payment made to a Netherlands based entity for collecting data and preparing reports, would not be taxable in India as fees for technical services (FTS) under …
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