Receipt of payment cannot be qualified as FTS merely because service require technical expertise

Tungsten Automation England Limited Vs DCIT (Delhi High Court) Delhi High Court held that payments received for services that may require technical expertise, technical inventions or technology would not qualify as Fees for Technical Services under Article 13 of the India-UK DTAA. Accordingly, appeal allowed. Facts- The Assessee is a company incorporated under the laws of the United Kingdom [UK] and is a tax resident of the UK. The Assessee is a wholly owned subsidiary of Tungsten Corporation Plc, which is also a company incorporated in the UK. AO received information to the effect that the As...