Maintenance and training services that don’t transfer technical know-how are not taxable as FTS in India
Saturday International Tax Gyan!! (SITG – 260) #taxmadeeasy #taxinpic Deputy Commissioner of Income-tax (IT) v. Murex Southeast Asia (P.) Ltd [2025] 174 taxmann.com 447 (Mumbai – Trib.) Maintenance and training services that don’t transfer technical know-how are not taxable as FTS in India. Under the India-Singapore DTAA, such income by a foreign company without a …