https://www.taxtmi.com/highlights?id=102244 Tax-transparent UK partnerships determine treaty entitlement for their Indian-source income by reference to each partner's country of residence. The text distinguishes legal and professional services from fees for technical services, stating that legal-service receipts cannot be characterised as fees for technical services under section 9(1)(vii). It records deletion of the related addition, while requiring examination of the treaty liability of partners resident outside the UK under their respective treaties. Claimed advance-tax and tax-deducted-at-source credits require verification before being granted in accordance with law. en-us Fri, 31 Jul 2026 12:56:24 +0530 Fri, 31 Jul 2026 12:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102244 Tax-transparent UK partnerships determine treaty entitlement for their Indian-source income by reference to each partner's country of residence. The text distinguishes legal and professional services from fees for technical services, stating that legal-service receipts cannot be characterised as fees for technical services under section 9(1)(vii). It records deletion of the related addition, while requiring examination of the treaty liability of partners resident outside the UK under their respective treaties. Claimed advance-tax and tax-deducted-at-source credits require verification before being granted in accordance with law. Highlights Income Tax Fri, 31 Jul 2026 12:56:24 +0530 https://www.taxtmi.com/highlights?id=102244