https://www.taxtmi.com/caselaws?id=435526 The Tribunal allowed both appeals filed by the assessee, granting benefits under the India-UK and India-Singapore Double Taxation Avoidance Agreements. The income was held not taxable in India as 'fees for technical services' due to the nature of services provided, absence of a permanent establishment in India, and inapplicability of specific DTAA provisions to the assessee. The Tribunal's decisions were based on consistent application of past rulings and factual findings, resulting in a favorable outcome for the assessee in both cases. en-us Wed, 22 Feb 2023 00:00:00 +0530 Tue, 21 Mar 2023 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435526 The Tribunal allowed both appeals filed by the assessee, granting benefits under the India-UK and India-Singapore Double Taxation Avoidance Agreements. The income was held not taxable in India as 'fees for technical services' due to the nature of services provided, absence of a permanent establishment in India, and inapplicability of specific DTAA provisions to the assessee. The Tribunal's decisions were based on consistent application of past rulings and factual findings, resulting in a favorable outcome for the assessee in both cases. Case-Laws Income Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435526