https://www.taxtmi.com/caselaws?id=432152 The Tribunal held that the IT support services provided by the UK company did not make available any technical knowledge, skill, or processes to the assessee. Consequently, the payment of Rs. 5,46,31,534/- did not qualify as Fees for Technical Services under the India-UK DTAA, and Section 40(a)(i) of the Income Tax Act was not applicable. The Tribunal allowed the assessee's appeal and directed the deletion of the disallowance amount. en-us Thu, 22 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 09:13:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432152 The Tribunal held that the IT support services provided by the UK company did not make available any technical knowledge, skill, or processes to the assessee. Consequently, the payment of Rs. 5,46,31,534/- did not qualify as Fees for Technical Services under the India-UK DTAA, and Section 40(a)(i) of the Income Tax Act was not applicable. The Tribunal allowed the assessee's appeal and directed the deletion of the disallowance amount. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432152