The Delhi Income Tax Appellate Tribunal (ITAT) issued an order on 26 May 2023 concerning the treatment of payments for services provided to a company in India as taxable fees for technical services (FTS) under the India-UK tax treaty. The case involved Infobip Limited (the assessee), a UK company that provided services to its associated enterprise, bSmart Tech Pvt. Ltd. (BTPL).
The assessee rendered centralized services to BTPL that were in the nature of financial support services, technical…