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Case Law Details

Case Name : Nord Anglia Education Ltd Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 2385/Del/2023
Date of Judgement/Order : 07/08/2024
Related Assessment Year : 2020-21
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Nord Anglia Education Ltd Vs DCIT (ITAT Delhi)

ITAT Delhi held that routine support services would not be taxable as Fees for Technical Services (FTS) in terms of the provisions of India-UK Double Taxation Avoidance Agreement (DTAA).

Facts-

The Assessee is a company incorporated under the laws of United Ki

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