https://www.taxtmi.com/caselaws?id=117689 A non-resident firm of solicitors rendering legal services from outside India was held to fall within article 15 of the India-USA treaty, not article 12. The Tribunal applied section 90(2) of the Income-tax Act and held that the DTAA prevails where more beneficial, while the treaty scheme treats professional legal services by a firm of solicitors as excluded from fees for included services. The Revenue's reliance on domestic law authorities was rejected because the dispute had to be resolved on the treaty language. The amounts were therefore not taxable in India as fees for included services. en-us Tue, 25 Jan 2005 00:00:00 +0530 Mon, 25 Jun 2012 18:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117689 A non-resident firm of solicitors rendering legal services from outside India was held to fall within article 15 of the India-USA treaty, not article 12. The Tribunal applied section 90(2) of the Income-tax Act and held that the DTAA prevails where more beneficial, while the treaty scheme treats professional legal services by a firm of solicitors as excluded from fees for included services. The Revenue's reliance on domestic law authorities was rejected because the dispute had to be resolved on the treaty language. The amounts were therefore not taxable in India as fees for included services. Case-Laws Income Tax Tue, 25 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117689