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Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
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Reassessment was upheld because the original return had only been processed under section 143(1), so there was no prior scrutiny and reopening was permissible on the recorded reasons. The Court also held that the Department could not recast the assessment on business profits or dependent agent permanent establishment, as the assessment order had ultimately taxed only fees for technical services. On reimbursement, the general plea of pure cost recovery was not accepted on the material, but freight, hire charges, meals, accommodation and travelling expenses were held not to be technical services and were excluded to that extent. Under the India-Netherlands DTAA, mobilization and demobilization charges were outside Article 12 because no technical knowledge, skill or process was made available.
Reassessment was upheld because the original return had only been processed under section 143(1), so there was no prior scrutiny and reopening was permissible on the recorded reasons. The Court also held that the Department could not recast the assessment on business profits or dependent agent permanent establishment, as the assessment order had ultimately taxed only fees for technical services. On reimbursement, the general plea of pure cost recovery was not accepted on the material, but freight, hire charges, meals, accommodation and travelling expenses were held not to be technical services and were excluded to that extent. Under the India-Netherlands DTAA, mobilization and demobilization charges were outside Article 12 because no technical knowledge, skill or process was made available.
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