Income Tax HC Judgement Dated 20/05/2025 – Cross-Cost charges not Royalty, AO directed to issue NIL Tax Certificate 

Case of Aecom Technical Services vs ITO, HC Delhi Judgement Dated 20th May 2025. HC held that payment of cross-cost charges does not construed as royalties within scope of Article 12(3) of the India-US DTAA, hence order rejecting application for NIL withholding tax set aside. AO directed to issue necessary certificate. 

(Link: HC Delhi Judgement Dated 20/05/2025)

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