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        Case ID :
        Income Tax

        ITAT resolved a tax dispute involving a UK-based engineering...

        Tax Dispute Resolved: UK Engineering Firm's Consulting Income Not Taxable Under India-UK Double Taxation Avoidance Agreement

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT resolved a tax dispute involving a UK-based engineering consultancy firm's income from services rendered in India. The Tribunal determined that payments received for consulting engineering services constitute business income under Article 7 of India-UK DTAA, not Fees for Technical Services (FTS). Since the company lacked a Permanent Establishment in India, the income was deemed non-taxable in India. The Tribunal upheld the assessee's position, consistent with its prior decisions in similar cases, and allowed the appeal, effectively exempting the income from Indian taxation.
                                Note: It is a system-generated summary and is for quick reference only.
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