Legal advisory service fee received by partnership firm couldn't be taxed under article 15 of India-UK DTAA

IT/ILT : Where assessee, a Limited Liability Partnership incorporated under Laws of United Kingdom (UK), provided legal advisory services to its clients worldwide including India, since by rendering those services, assessee did not 'make available' any technical knowledge, know-how or experience to its clients, amount received by it was not taxable in India as fee for technical services

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