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Subscription, professional and training services doesn't qualify as FTS under India-Netherland DTAA

ITAT Delhi held that income from subscription, professional and training services for use of software doesn’t fall within the definition of Fees for Technical Services (FTS) under India-Netherlands DTAA and hence cannot be taxed in India.
Servicenow Professional Services Servicenow Software Development India Private Service Now Nederland Bv Vs Program Terms Resolution Panel Honble Supreme Court
Source: taxguru.in

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