https://www.taxtmi.com/highlights?id=45876 IT support Services - DTAA with Belgium - payment of consideration would be regarded as FTS only if the twin test of rendering services and making technical knowledge available is satisfied - IT support services is in the nature of routine services and no manner has given any benefit of technical knowledge, skill or expertise to apply it in future to perform the functions independently - Not a FTS en-us Sat, 13 Apr 2019 05:44:09 +0530 Sat, 13 Apr 2019 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45876 IT support Services - DTAA with Belgium - payment of consideration would be regarded as FTS only if the twin test of rendering services and making technical knowledge available is satisfied - IT support services is in the nature of routine services and no manner has given any benefit of technical knowledge, skill or expertise to apply it in future to perform the functions independently - Not a FTS Highlights Income Tax Sat, 13 Apr 2019 05:44:09 +0530 https://www.taxtmi.com/highlights?id=45876