Payment for fabric testing would not constitute fee for technical services

Rajesh Kumar Saroj Vs JCIT (ITAT Delhi) The India-UK Treaty was entered into force on 26.10.1993 and because it is after 1.1.1990, the restricted scope provided in Indo-UK Treaty has to be read in the context of Indo-Spain DTAA. In so far as the reliance by the authorities on the decisions of AAR in the case of Steria (India) Ltd. (supra) is concerned, it is brought to our notice that in Steria (India) Ltd., vs. CIT (2016) 386 ITR 390 the Hon’ble Delhi High Court did not agree with the same. In this case, a similar protocol is there vide clause 7 in Indo-France DTAA pursuant to which the res...