https://www.taxtmi.com/caselaws?id=65332 An intimation under section 143(1)(a) is not an assessment, so the absence of a notice under section 143(2) within time did not bar reopening under section 147 read with Explanation 2(b). The article also explains that payments to non-residents were not chargeable to tax in India where the services were advisory, assessment, surveillance, liaison, and audit related, and did not involve making available technical knowledge or skill. The payments were treated as neither royalty nor fees for technical services, and no permanent establishment or treaty-based taxing right was shown. Accordingly, no tax deduction obligation arose and disallowance under section 40(a)(i) was not sustainable. en-us Wed, 22 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65332 An intimation under section 143(1)(a) is not an assessment, so the absence of a notice under section 143(2) within time did not bar reopening under section 147 read with Explanation 2(b). The article also explains that payments to non-residents were not chargeable to tax in India where the services were advisory, assessment, surveillance, liaison, and audit related, and did not involve making available technical knowledge or skill. The payments were treated as neither royalty nor fees for technical services, and no permanent establishment or treaty-based taxing right was shown. Accordingly, no tax deduction obligation arose and disallowance under section 40(a)(i) was not sustainable. Case-Laws Income Tax Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65332