Amount received for providing training services not “fees for technical services” under treaty with the Netherlands:

The Mumbai Bench of the Income-tax Appellate Tribunal held that consideration received by the taxpayer for providing training services and for access to a centralised reservation system (that is, common facilities provided to members of the taxpayer group) were not chargeable as fees for technical services under the India-Netherlands income tax treaty. The case is: Renaissance Services BV. Read a June 2018 report [PDF 661 KB]