Routine Support Services not FTS under India-UK DTAA: ITAT

The Income Tax Appellate Tribunal (ITAT) ruled that routine support services provided under the India-UK Double Taxation Avoidance Agreement (DTAA) do not qualify as Fees for Technical Services (FTS). The tribunal determined that the services in question lacked the technical expertise or knowledge transfer necessary to be classified as FTS. This ruling clarifies the interpretation of FTS under international tax agreements and may influence future tax assessments involving cross-border services.