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of HC held that the taxpayer prevailed: where it was established that foreign entities lacked a permanent establishment in India, the provisions of the applicable DTAA, being more beneficial under s.90(2), displaced reliance on the domestic business-connection test and precluded application of s.40(a)(i) consequences and withholding obligations under s.195. The Court determined that the taxpayer should have invoked the DTAA in addressing the reformulated question, and consequently the domestic provision requiring TDS could not be applied to negate treaty relief. Relief was granted to the taxpayer, and the revenue's claim premised on a business-connection basis was rejected.
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