https://www.taxtmi.com/caselaws?id=779777 ITAT COCHIN - AT held that commission paid to a non-resident supplier for procuring merchandise for a duty-free shop did not constitute "fees for technical services" under the India-UK DTAA, since no transfer of technical knowledge occurred. The tribunal found the lower authorities erred in characterizing the payments as FTS and set aside the CIT(A)'s order insofar as it concerned the non-resident transactions. Appeals filed by the assessee were allowed. en-us Tue, 23 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779777 ITAT COCHIN - AT held that commission paid to a non-resident supplier for procuring merchandise for a duty-free shop did not constitute "fees for technical services" under the India-UK DTAA, since no transfer of technical knowledge occurred. The tribunal found the lower authorities erred in characterizing the payments as FTS and set aside the CIT(A)'s order insofar as it concerned the non-resident transactions. Appeals filed by the assessee were allowed. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779777