Delhi ITAT holds that
payment made by assessee company to individuals (resident of Germany and
Switzerland) for AY 2008-09 and 2009-10 cannot be taxed as
'fees for technical services' under Article 12 of India Germany and India
Switzerland DTAA, TDS u/s 195 inapplicable; Perusing the evidence in the form
of copies of trials conducted by NR, email exchanges and working protocol, ITAT
holds that services rendered were 'independent scientific services' falling
under Article 14 - 'independent personal services', but same cannot be brought
to tax in India absent a fixed base in India or non-resident
recipients staying in India for 120 days or more; Rejects Revenue's
contention that services would fall under Article 12, holds that Article 14
being a more specific provision applicable to professional services provided by
individuals, it would prevail over general provisions under Article 12 which
applies to all types of taxpayers; Also rejects Revenue's reliance on earlier
year ruling in assessee's own case where applicability of Article 14 was
rejected as assessee failed to prove that services were independent scientific
services, notes that in the year under consideration, assessee had provided
enough evidence to prove the nature of services provided by non-resident
individuals:ITAT
Subscribe to:
Post Comments (Atom)
Taxation of Stridhan.
In the case of "Maya Gopinathan vs Anoop SB 2024 INSC 334," the Hon'ble Supreme Court provided insightful guidance on the de...
-
Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
-
1. Introduction: Every trust/charitable society/ NGO that wishes to claim the tax exemption benefits has to file Form 10A to seek fresh re...
-
LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
-
NECESSITY : Sometimes, in view of the expansion of the business, multiple increase in turnover and need for getting finances from the ...
-
Filing income tax returns (ITR) within the specified timelines under the Income-tax Act is not just a legal obligation but also crucial fo...
-
Earlier this year, the Mauritius Government approved the amendment to the India – Mauritius tax treaty, aligning it with the proposal of th...
-
This Tax Alert summarizes a recent instruction issued by the SEZ Division, Department of Commerce, clarifying various concerns relating t...
-
This Tax Alert summarizes a recent judgement of the Delhi High Court (HC) [1] dealing with the issue of denial of input tax credit (ITC) ...
-
Section 17(5)(c) and (d) of the Central Goods and Services Tax Act, 2017, blocks input tax credit for works contract services, goods or serv...
-
Introduction The law relating to companies is laid down in Companies Act, 2013 and the rules made thereunder and t...
No comments:
Post a Comment