Payment made to non-residents marketing partners for sales services is FTS


Last updated: 10 November 2022

Court :
ITAT Chennai

Brief :
Payment made by the assessee to non-resident marketing partners for providing pre- and post-sale services related to software solutions is in the nature of Fees for Technical Services.

Citation :
ITAT Chennai Bench-ITA No.2791/Chny/2019

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