During the years under consideration, it had deputed its pilots and cockpit crew to non-resident companies for training on flight simulators. The ITAT held that since hiring of simulator by itself has no purpose, fee paid for simulator is not royalty. Further, in absence of FTS article in India-UAE DTAA, it was to be treated […]
ENTERTAINMENT NETWORK (INDIA) LTD VS. JCIT TS-767-ITAT-2018 (Mum)
The ITAT held that ‘Make available’ condition of India-UK DTAA has to be read into India-France DTAA. The ITAT held that advisory services for review of strategic and mergers and acquisitions options, do not qualify as FIS in absence of satisfaction of make available condition. FACTS The Assessee, an Indian company made payment to a […]
CIENA COMMUNICATIONS INDIA (P.) LTD VS. ACIT [2018] 98 TAXMANN.COM 458 (DELHI)
This Tribunal decisions deals with issue as to whether rendering on call advisory services in the nature of troubleshooting, isolating problem and diagnosing related trouble and repair services remotely, will satisfy make available condition under India USA DTAA. FACTS Taxpayer is an Indian company and was engaged in the business of providing Annual Maintenance Contract […]