https://www.taxtmi.com/caselaws?id=62554 Under the India-Japan tax treaty, a remittance under a collaboration agreement was treated as an advance or business receipt, not as royalty or fees for technical services, because the operative conditions for the agreement were not fulfilled and no documents or services were actually provided. The treaty's permanent establishment test also was not met, since no construction, erection or assembly activity had commenced in India. On that basis, the receipt was not taxable in India as business profits under the treaty. en-us Tue, 29 Nov 1994 00:00:00 +0530 Thu, 20 Jan 2011 13:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62554 Under the India-Japan tax treaty, a remittance under a collaboration agreement was treated as an advance or business receipt, not as royalty or fees for technical services, because the operative conditions for the agreement were not fulfilled and no documents or services were actually provided. The treaty's permanent establishment test also was not met, since no construction, erection or assembly activity had commenced in India. On that basis, the receipt was not taxable in India as business profits under the treaty. Case-Laws Income Tax Tue, 29 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62554