OrbitaxIncome Tax Appellate Tribunal Confirms Management Services Provided to Indian Company Not Taxable FTS Under Tax Treaty with UK
|Treaty Development|India-United Kingdom
The Delhi Income Tax Appellate Tribunal (ITAT) issued an order on 26 May 2023 concerning the treatment of payments for services provided to a company in India as taxable fees for technical services (FTS) under the India-UK tax treaty. The case involved Infobip Limited (the assessee), a UK company that provided services to its associated enterprise, bSmart Tech Pvt. Ltd. (BTPL).
The assessee re…
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