https://www.taxtmi.com/caselaws?id=63029 The Tribunal unanimously held that receipts from engineering and ground handling services are taxable in India under the Double Taxation Avoidance Agreement with the U.K. The Vice President and Judicial Member differed on the re-computation of taxable income, with the Vice President advocating for a broader approach by the Assessing Officer. The Third Member concluded that the AO should have the freedom to re-compute income without strict adherence to the Judicial Member's specific directions, ensuring a fair assessment. The AO was directed to follow the Vice President's approach for a just re-computation of taxable income. en-us Wed, 26 Feb 2003 00:00:00 +0530 Thu, 27 Jan 2011 13:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63029 The Tribunal unanimously held that receipts from engineering and ground handling services are taxable in India under the Double Taxation Avoidance Agreement with the U.K. The Vice President and Judicial Member differed on the re-computation of taxable income, with the Vice President advocating for a broader approach by the Assessing Officer. The Third Member concluded that the AO should have the freedom to re-compute income without strict adherence to the Judicial Member's specific directions, ensuring a fair assessment. The AO was directed to follow the Vice President's approach for a just re-computation of taxable income. Case-Laws Income Tax Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63029