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HomeDirect TaxPayments for IT, Non-IT Support Services Not Taxable as FTS under India-UK...

Payments for IT, Non-IT Support Services Not Taxable as FTS under India-UK DTAA: ITAT 

Direct Tax

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By Mariya Paliwala
Payments for IT, Non-IT Support Services Not Taxable as FTS under India-UK DTAA: ITAT

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments received by a UK-based group entity for IT support services and non-IT support services from its Indian associate enterprise (AE) cannot be taxed in India as “Fee for Technical Services” (FTS) under Article 13 of the India-UK Double Taxation Avoidance Agreement…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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