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ITAT Mumbai: Ancillary Software Support Not FTS, ₹482.7 Cr Tax Addition Dropped
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ITAT Mumbai: Ancillary Software Support Not FTS, ₹482.7 Cr Tax Addition Dropped

ITAT Mumbai rules ancillary software support services are not FTS under the India–Singapore DTAA, deleting a ₹482.7 crore tax addition and clarifying treaty protection.

ITAT Mumbai International Taxation India Singapore DTAA Fees for Technical Services Software Support Services Make Available Clause Cross Border Tax Income Tax Act Section 9(1)(vii) DTAA Treaty Benefits Multinational Companies
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