https://www.taxtmi.com/caselaws?id=466000 Management support services and reimbursement of expenses were held not taxable as Fee for Technical Services under the India-UK DTAA because the Revenue did not show any make-available of technical knowledge, skill, experience or know-how enabling the Indian entities to perform independently in future. The Tribunal applied its earlier view in the assessee's own case and treated the services as routine support services. Tax deducted at source credit was directed to be granted to the extent admissible in law, and the Assessing Officer was asked to verify the demand claim factually before making consequential revision. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 20 Jan 2026 06:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466000 Management support services and reimbursement of expenses were held not taxable as Fee for Technical Services under the India-UK DTAA because the Revenue did not show any make-available of technical knowledge, skill, experience or know-how enabling the Indian entities to perform independently in future. The Tribunal applied its earlier view in the assessee's own case and treated the services as routine support services. Tax deducted at source credit was directed to be granted to the extent admissible in law, and the Assessing Officer was asked to verify the demand claim factually before making consequential revision. Case-Laws Income Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466000