https://www.taxtmi.com/caselaws?id=71193 Where a tax treaty applies, the character of a receipt must be determined under the treaty first, and an SDR variation linked to delayed instalment payment for design and engineering charges does not become separately taxable as fees for technical services if the underlying receipt is outside that charge. The Tribunal also treated interest under section 234B as consequential and held it not leviable once the primary addition failed. Supervision fee for erection and commissioning work was, however, treated as business profits because the non-resident rendered the activity in India and had a permanent establishment there, and related expenditure was allowed as deductible. en-us Mon, 17 Jun 2002 00:00:00 +0530 Thu, 21 Apr 2011 17:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71193 Where a tax treaty applies, the character of a receipt must be determined under the treaty first, and an SDR variation linked to delayed instalment payment for design and engineering charges does not become separately taxable as fees for technical services if the underlying receipt is outside that charge. The Tribunal also treated interest under section 234B as consequential and held it not leviable once the primary addition failed. Supervision fee for erection and commissioning work was, however, treated as business profits because the non-resident rendered the activity in India and had a permanent establishment there, and related expenditure was allowed as deductible. Case-Laws Income Tax Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71193