Indian Tribunal Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties

Indian Tribunal Rejects Revenue’s Argument that Subscription Fees is a Fee for Technical Service: Reopens Discussion of India’s Outdated Tax Treaties

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A recent order of the ITAT refocusses attention to the need for India to update its tax treaties and ensure that income from the digital economy is more equitably taxable in countries of residence and source. The case also highlights the problems with the way the revenue department responds to important judgments of appellate courts and how it pleads cases before tribunals.