https://www.taxtmi.com/caselaws?id=64888 Maintainability under section 248 was accepted where the assessee had deducted tax at source and sought a declaration that no tax was deductible on the remittance, making the appellate remedy competent on that basis. For taxability, payments to a French testing agency for impact testing and test reports were treated as fees for technical services because the work was technical in nature, the reports were used in India for product development and modification, and the services were utilised in India. Applying section 90(2), the Indo-French treaty and Explanation 2 to section 9(1)(vii), the amounts were held chargeable to tax in India, requiring deduction of tax at source. en-us Mon, 31 Aug 2009 00:00:00 +0530 Mon, 09 Oct 2023 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64888 Maintainability under section 248 was accepted where the assessee had deducted tax at source and sought a declaration that no tax was deductible on the remittance, making the appellate remedy competent on that basis. For taxability, payments to a French testing agency for impact testing and test reports were treated as fees for technical services because the work was technical in nature, the reports were used in India for product development and modification, and the services were utilised in India. Applying section 90(2), the Indo-French treaty and Explanation 2 to section 9(1)(vii), the amounts were held chargeable to tax in India, requiring deduction of tax at source. Case-Laws Income Tax Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64888