https://www.taxtmi.com/highlights?id=104216 Under the India-UK DTAA, telecommunication-service receipts are treated as business profits rather than royalty or fees for technical services where treaty characterisation remains unchanged by unilateral domestic-law amendments absent bilateral renegotiation. On that basis, the taxability challenge concerning those receipts succeeded on merits. Reopening and limitation issues remained open, while a remaining ground was not pressed. en-us Sat, 26 Sep 2026 08:31:02 +0530 Sat, 26 Sep 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104216 Under the India-UK DTAA, telecommunication-service receipts are treated as business profits rather than royalty or fees for technical services where treaty characterisation remains unchanged by unilateral domestic-law amendments absent bilateral renegotiation. On that basis, the taxability challenge concerning those receipts succeeded on merits. Reopening and limitation issues remained open, while a remaining ground was not pressed. Highlights Income Tax Sat, 26 Sep 2026 08:31:02 +0530 https://www.taxtmi.com/highlights?id=104216