Payments made accreditation, certification, etc.
{"Image DocumentName": "Payments made accreditation, certification, etc.", "Image ImageDescription": "Value of the Indian company goes up in the minds of general public if it has been accredited and certified by the foreign company. The question here is, whether the payments made to these accreditation providing companies can be termed as FTS or not? NQA Quality Systems Pvt. Ltd Vs DCIT (92 TTJ 946) \u2013 It has been held that the accreditation company did not make available the technical knowledge/know-how to the Indian company and hence, cannot be taxable. Joint Accreditation System of Australia and Newzealand, In re (AAR No. 838 of 2009) \u2013 The applicant merely evaluates and grants accreditation and does not transfer any technical knowledge to the service recipient. Hence, cannot be taxable as FTS.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}