Protective assessment cannot be used to tax identical receipts...

Protective assessment cannot be used to tax identical receipts in the same taxpayer's hands under alternative characterisations as business income and fees for technical services; the Revenue must adopt one assessment method. The notes state that remotely rendered services, without employee visits to India, did not create a permanent establishment under the India-UK DTAA, so business-income taxation under section 44DA was deleted. For fees for technical services, the post-2020 contractual arrangements require fresh examination of whether the services made technical knowledge or capability available to the Indian recipient; specialised services alone are insufficient. The fees-for-technical-services issue was remanded for verification, including UK tax treatment.

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