COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Article 12(4) of the India-China DTAA treats managerial,...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Article 12(4) of the India-China DTAA treats managerial, technical or consultancy services as fees for technical services only where a resident of one Contracting State renders them in the other Contracting State. Management and consultancy services supplied from China to an Indian associated enterprise through email, conference calls and video conferencing therefore fail the territorial condition where they are not physically rendered in India. The related fees are not taxable as fees for technical services under Article 12(4), and the additions for the relevant assessment years were set aside.
Article 12(4) of the India-China DTAA treats managerial, technical or consultancy services as fees for technical services only where a resident of one Contracting State renders them in the other Contracting State. Management and consultancy services supplied from China to an Indian associated enterprise through email, conference calls and video conferencing therefore fail the territorial condition where they are not physically rendered in India. The related fees are not taxable as fees for technical services under Article 12(4), and the additions for the relevant assessment years were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
