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Delhi HC: Merely Availing Service Won’t Qualify the Consideration as FTS - (17 Jul 2025)

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Delhi High Court has observed that merely availing of services that may require technical expertise, technical inventions or technology would not qualify the consideration paid for such services as FTS under Article 13 of the India-UK DTAA.

Tags : DELHI HIGH COURT   TECHNICAL EXPERTISE   ARTICLE 13  

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