Payment for Administrative Support Services Do Not Qualify as Fees for Technical Services Under India-UK DTAA: ITAT

The ITAT ruled that payments for administrative support services do not qualify as fees for technical services under the India-UK DTAA. This clarifies the taxability of such payments in cross-border transactions. It provides guidance for businesses engaged in international trade and services. The ruling distinguishes between technical services and administrative support, impacting tax liabilities.