{"id":306069,"date":"2023-11-01T09:00:37","date_gmt":"2023-11-01T03:30:37","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=306069"},"modified":"2023-11-02T15:05:30","modified_gmt":"2023-11-02T09:35:30","slug":"delhi-hc-it-and-administrative-services-provided-by-singapore-entity-to-its-indian-affiliate-cannot-be-construed-as-fts-legal-news","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/11\/01\/delhi-hc-it-and-administrative-services-provided-by-singapore-entity-to-its-indian-affiliate-cannot-be-construed-as-fts-legal-news\/","title":{"rendered":"Information Technology and Administrative Services provided by Singapore Entity to its Indian affiliate cannot be construed as Fees for Technical Services: Delhi HC"},"content":{"rendered":"
\n

Delhi High Court:<\/span> In a case wherein, the appeal was filed to challenge the order dated 30-12-2022, passed by the Income Tax Appellate Tribunal (‘the Tribunal’), the Division Bench of Rajiv Shakdher and Girish Kathpalia, JJ.*<\/span>, agreed with the analysis and conclusion arrived by the Tribunal, that the services offered by the respondent to its Indian affiliates did not come within the purview of the Fees for Technical Services (‘FTS’), as reflected in Article 12(4)(b) of the India-Singapore Double Taxation Avoidance Agreement (‘India-Singapore DTAA’) and concluded that they did not fulfil the criteria of ‘make available’ principle.<\/p>\n

Background<\/p>\n

In the instant case, the Assessing Officer, via the draft assessment order dated 28-09-2021, concluded that the services provided by the respondent to the Indian subsidiary were in the nature of ‘management support services’ and hence were taxable at the rate of 10% plus surcharge and education cess under the India-Singapore DTAA. The respondent filed the objections before the Dispute Resolution Panel, but it was not successful.<\/p>\n

Consequently, the final assessment order dated 30-03-2020, was passed by the Assessing Officer under Section 143(3)<\/a> read with Section 144C(13)<\/a> of the Income Tax Act, 1961<\/a> (‘the Act’). Thus, the respondent filed the appeal before the Tribunal.<\/p>\n

The Tribunal was called upon to consider that with regard to the provisions of the India-Singapore DTAA, whether the income from ‘information technology and other administrative services’ provided by the respondent to its affiliate in India could be construed as FTS. The Tribunal held in favour of the respondent and stated that the services offered by the respondent to its Indian affiliates did not come within the purview of the FTS.<\/p>\n

Thus, the appellant filed the present appeal.<\/p>\n

Analysis, Law, and Decision<\/p>\n

The Court referred to the impugned order dated 30-12-2022, wherein it was stated that in order to qualify as FTS, the services rendered ought to satisfy the ‘make available’ test. Mere incidental advantage to the recipient of services was not enough. The real test was the transfer of technology and in the present case, there was no transfer of technology. The Court observed that the Tribunal stated that the services offered by the respondent to its Indian affiliates did not come within the purview of the FTS, as reflected in Article 12(4)(b) of the India-Singapore DTAA and concluded that they did not fulfil the criteria of ‘make available’ principle.<\/p>\n

The Court observed that according to the Tribunal, the agreement between the respondent and its affiliate had been effective from 01-01-2010, and as contended by the appellant, if technical knowledge, experience, skill, and other processes had been made available to the Indian affiliate, the agreement would not have run its course for such a long period.<\/p>\n

Accordingly, the Court agreed with the analysis and conclusion arrived by the Tribunal and dismissed the present appeal.<\/p>\n

[CIT (International Taxation) v. Bio-Rad Laboratories (Singapore) Pte Ltd., 2023 SCC OnLine Del 6770, decided on 03-10-2023<\/span>]<\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For the Appellant:<\/span> Puneet Rai, Senior Standing Counsel with Ashivini Kumar and Rishabh Nangia, Advocates;<\/p>\n

For the Respondent:<\/span> Sashwat Bajpai, Advocate<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“The agreement between the respondent and its Indian affiliate had been effective from 01-01-2010, and if, technical knowledge, experience, skill, and other processes had been made available to the Indian affiliate, the agreement would not have run its course for such a long period.”<\/p>\n","protected":false},"author":67011,"featured_media":303940,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2543,62394,62395,62393],"class_list":["post-306069","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Delhi_High_Court","tag-fees-for-technical-services","tag-india-singapore-double-taxation-avoidance-agreement","tag-it-and-administrative-services"],"yoast_head":"\nIT and Administrative Services provided by Singapore Entity to its Indian affiliate cannot be construed 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service, it has to be concerned with applied science, i.e., using scientific knowledge for practical applications, or industrial science concerning, relating to, or derived from industry.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 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Major impact: The DTAA will\u2026","rel":"","context":"In "Cabinet Decisions"","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/CABINET-SECRETARIAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":287100,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/17\/payment-received-by-assessee-from-foreign-company-for-business-support-is-not-fts-itat-legal-research-legal-news-updates\/","url_meta":{"origin":306069,"position":3},"title":"Payment received by assessee from foreign company for business support services cannot be treated as FTS under Art. 12 (5) of India Netherlands DTAA: ITAT reiterates","author":"Apoorva","date":"March 17, 2023","format":false,"excerpt":"ITAT noted that an identical issue was subject matter of consideration of the Tribunal in assessee's own case, hence following the precedent, the Tribunal directed that the payment received in this case cannot be treated as FTS under Article 12 (5) of India Netherlands DTAA.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal (ITAT)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-494.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":192534,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/26\/revised-double-taxation-avoidance-agreement-india-kenya-notified\/","url_meta":{"origin":306069,"position":4},"title":"Revised Double Taxation Avoidance Agreement between India and Kenya notified","author":"Saba","date":"February 26, 2018","format":false,"excerpt":"The Double Taxation Avoidance Agreement (DTAA) between India and Kenya was signed and notified in 1985.\u00a0 Subsequently, the DTAA was renegotiated and a revised DTAA was signed between both countries on 11th July, 2016.\u00a0 The revised DTAA has been notified in the Official Gazette on 19th February, 2018. Some of\u2026","rel":"","context":"In "Taxation"","block_context":{"text":"Taxation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/taxation\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":63581,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/08\/25\/cabinet-approves-agreement-and-the-protocol-between-india-and-cyprus-for-the-avoidance-of-double-taxation-and-the-prevention-of-fiscal-evasion\/","url_meta":{"origin":306069,"position":5},"title":"Cabinet approves Agreement and the Protocol between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion","author":"Sucheta","date":"August 25, 2016","format":false,"excerpt":"India has taken another major step in the fight against tax evasion, \"round tripping\" and \"base erosion\/profit shifting\". The Union Cabinet has given its approval for signing of an Agreement and the Protocol between the India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/Double-taxation.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/306069","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=306069"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/306069\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/303940"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=306069"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=306069"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=306069"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}