“fees for included services”

GE ENGINE SERVICES LLC,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, the appeal of the assessee is partly allowed

appeal concerns the taxability of receipts\narising from the performance of offshore aircraft engine repair and overhaul activities,\nwhich have been classified as \"Fee for Included Services\" (FIS) by the tax authorities. It is\npertinent to note that since the assessment order for the subject year makes specific\nreference ... India. The assessee also said that the\nreceipt is not taxable in India as per beneficial provisions of Article 12(royalty\nand fee for included service) of the India USA DTAA.\nThe reply of the assessee has been perused but not found tenable. It is to be\nnoted based

IYOGI TECHNICAL SERVICES PRIVATE LIMITED ,DELHI vs. DCIT, DELHI

In the result, the Revenue’s appeal is partly allowed as indicated above

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

service agreement submitted by the assessee, the Assessing Officer observed that the services provided by its AE are in the nature of ‘Fee for included Services’(FIS) within the meaning of Article 12 of India-US DTAA, since the assessee did not deduct any tax at source on such payment ... assessment order relating to AY 2012-13 and he submitted that the Assessing Officer interpreted the services mentioned in master service agreement as ‘fees for included services’ and also observed that if such services make available technical knowledge, experience, skill, know-how or processes or consist of the development

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. IYOGI TECHNICAL SERVICES PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal is partly allowed as indicated above

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

service agreement submitted by the assessee, the Assessing Officer observed that the services provided by its AE are in the nature of ‘Fee for included Services’(FIS) within the meaning of Article 12 of India-US DTAA, since the assessee did not deduct any tax at source on such payment ... assessment order relating to AY 2012-13 and he submitted that the Assessing Officer interpreted the services mentioned in master service agreement as ‘fees for included services’ and also observed that if such services make available technical knowledge, experience, skill, know-how or processes or consist of the development

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

term “permanent establishment” includes especially : ******** (l) the furnishing of services, other than included services as defined in Article 12 (Royalties and Fees for Included Services), within a Contracting State by an enterprise through employees or other personnel, but only if: (i) activities of that nature continue within that State ... Transport) from activities described in paragraph 2(c) or 3 of Article 8. (7) (a) ***** (b) Where under sub-paragraph (a) royalties or fees for included services do not arise in one of the Contracting States, and the royalties relate to the use of, or the right

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

term “permanent establishment” includes especially : ******** (l) the furnishing of services, other than included services as defined in Article 12 (Royalties and Fees for Included Services), within a Contracting State by an enterprise through employees or other personnel, but only if: (i) activities of that nature continue within that State ... Transport) from activities described in paragraph 2(c) or 3 of Article 8. (7) (a) ***** (b) Where under sub-paragraph (a) royalties or fees for included services do not arise in one of the Contracting States, and the royalties relate to the use of, or the right

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

term “permanent establishment” includes especially : ******** (l) the furnishing of services, other than included services as defined in Article 12 (Royalties and Fees for Included Services), within a Contracting State by an enterprise through employees or other personnel, but only if: (i) activities of that nature continue within that State ... Transport) from activities described in paragraph 2(c) or 3 of Article 8. (7) (a) ***** (b) Where under sub-paragraph (a) royalties or fees for included services do not arise in one of the Contracting States, and the royalties relate to the use of, or the right

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

term “permanent establishment” includes especially : ******** (l) the furnishing of services, other than included services as defined in Article 12 (Royalties and Fees for Included Services), within a Contracting State by an enterprise through employees or other personnel, but only if: (i) activities of that nature continue within that State ... Transport) from activities described in paragraph 2(c) or 3 of Article 8. (7) (a) ***** (b) Where under sub-paragraph (a) royalties or fees for included services do not arise in one of the Contracting States, and the royalties relate to the use of, or the right

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

term “permanent establishment” includes especially : ******** (l) the furnishing of services, other than included services as defined in Article 12 (Royalties and Fees for Included Services), within a Contracting State by an enterprise through employees or other personnel, but only if: (i) activities of that nature continue within that State ... Transport) from activities described in paragraph 2(c) or 3 of Article 8. (7) (a) ***** (b) Where under sub-paragraph (a) royalties or fees for included services do not arise in one of the Contracting States, and the royalties relate to the use of, or the right

BOMBARDIER INC.,QUEBEC, CANADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), DELHI, DELHI

In the result, the appeal of the Assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

Ground Nos.1.4 and 1.5 raised by the Assessee are challenging the taxability of receipts from customers as fee for technical services (FTS) / fee for included services (FIS) under the domestic provisions and under the India Canada Double Taxation Avoidance Agreement (DTAA). 5. We have heard the rival submissions and peruse ... 646/296 Taxman 167/459 ITR 5 (Delhi) and observed as under: 15. Similarly, in order for that income to fall within the ambit of "fees for included services", it was imperative for the Department to establish that the assessee was rendering technical or consultancy services and which included making available technical

MYNTRA INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, grounds of appeal no

Bench: Shri Vikas Awasthy& Shri Naveen Chandraआअसं.3770/धिल्ली/2023(नि.व. 2021-22) Myntra Inc. 8201, 164Th Ave Ne, Suited 200, Redmond, Wa 98052, ...... अपीलार्थी/Appellant United States Of America, 98052 Pan Aalcm-3409-K बिाम Vs. Assistant Commissioner Of Income Tax, Circle International Tax 2(2)(1), Civic Centre, .....प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Sachit Jolly, Sr. Advocate With Ms. Rashi Khanna, Advocate प्रधिवािीद्वारा/Respondent By : Ms. Anjula Jain, Cit (Dr) & Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 12/09/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 16.10.2023, For Assessment Year 2021-22. 2. Shri Sachit Jolly, Sr. Advocate Appearing On Behalf Of The Assessee At The Outset Submitted That On Instructions From The Assessee/Appellant He Is Not 2 Pressing Ground No. 2 Of Appeal, Assailing Validity Of The Dispute Resolution Panel (Drp) Directions Sans Din. In Light Of The Statement Made By Ld. Counsel For The Assessee At Bar, Ground Of Appeal No. 2 Is Dismissed As Not Pressed.

constitute any services for which payments fall within the meaning of FTS. The India-US DTAA Article 12(4) defines Fee for Included Services (FIS). The same reads as under:- “4. For purposes of this Article, "fees for included services" means payments of any kind to any person in consideration

JOHN WILEY & SONS, INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 2(1)(2), NEW DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

amounting to INR 181,199,094 earned by the Appellant for sale of online journals or books constitutes fees for technical services ("FTS") / Fees for Included Services ("FIS") under section 9(1)(vii) of the Act read with Article 12 of India-USA tax treaty. 3.1. That on the facts

GSMA LTD,USA vs. ACIT CIRCLE INTL TAXATION 1(3)(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Brajesh Kumar Singhआअसं.2446/िद"ी/2024(िन.व. 2017-18) Gsma Ltd., 1000 Abernathy Road, Suite 450, Atalanta, Untied State Of America ...... अपीलाथ"/Appellant Pan: Aaecg-1610-K बनाम Vs. Assistant Commissioner Of Income-Tax, International Taxation 1(3)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By: Shri P.P Singh, Advocate "ितवादी"ारा/Respondent By: Shri M.S Nethrapal, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/08/2025 घोषणा क" ितिथ/ Date Of Pronouncement : 04/11/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 06.04.2021 Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Registry Has Issued Defect Memo Stating That The Appeal Is Time Barred By 1076 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons For Delay In Filing Of Appeal.

that Subscription Fee is in the of nature of technical consultancy and would fall within the ambit of Article 12(4) i.e. Fee for Included Services. The Department also tried to make out a case to treat Subscription Fee as royalty within the meaning of Article 12(3) of India ... earlier years. Accordingly, the present appeals are dismissed." 15. Similarly, in order for that income to fall within the ambit of 'fees for included services', it was imperative for the Department to establish that the assessee was rendering technical or consultancy services and which included making available technical knowledge, experience

M/S ENEA SOFTWARE INC.,INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE INT. TAX 2(2)(2), NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] M/S Enea Software Inc. Deputy Commissioner Of (Formerly Known As Openwave Income Tax, Circle Int. Tax Inc.), 1St Floor, Vs 2(2)(2), Civic Centre, Mobility Quattro Iconic Plot No. 273, Minto Road, Udyog Vihar, Phase 2, New Delhi. Gurugram, Haryana-122015 Pan- Aabco7261M Assessee Revenue

subsidiary as well as inextricably and essentially linked to software license does ITA No.- 986/Del/2025 M/s ENEA Software Inc. not amount to Fees for included Services as per Article 12(5)(a) of the India - USA DTAA 7. That the Ld AO has erred on facts ... treating the transactions of both supply of software as well as support and maintenance services as Fees for Technical Services / Fee for included Services under Article 12 of the India - USA of the DTAA without establishing satisfaction of make available test present in the said Article 8 That both

SNC LAVALIN INC.,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX/ CIRCLE INTERNATIONAL TAX 3(1)(2) , DELHI

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

readiness and transformation. In view of these facts, the AO noted that the services rendered by the assessee were in the nature of Fees for Included Services (‘FIS’) as per the provisions of Income Tax Act, 1961 as well as India-Canada DTAA. 3.1 Accordingly, the AO show caused ... receipts of GIT charges ('GIT Charges') by the Appellant from its group companies for use of various software shall not be taxable as Fee for Included Services ('FIS')/Fee for Technical Services ('FTS') under section 9(1)(vii) of the Act read with the Article 12 of India-Canada DTAA

SIX CONTINENTS HOTELS INC,GURGAON vs. ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, Appeals of the Assessee in ITA No

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

treating the same taxable as Fees for Technical Services ('FTS') under the provisions of the Income- tax Act, 1961 (‘Act’ for short) and Fees for Included Services ('FIS') under India-USA Double DTAA. Further, AO proposed an addition of INR 8,10,38,864/- in relation to reimbursements