https://www.taxtmi.com/caselaws?id=151482 The Tribunal concluded that the monies received by the assessee-company from the Indian branch could be classified as "fees for included services" under the India-US treaty due to the lack of specific evidence provided by the assessee. The Tribunal set aside the appeals for fresh adjudication, directing the assessee to furnish relevant documentary evidence. Regarding the taxation of income as "business profits" under Article 7 without a permanent establishment in India, the Tribunal did not explicitly address the issue but upheld the first appellate authority's view, instructing the AO to verify the nature of services and apply legal propositions from earlier years if the facts were similar. The appeals by the Revenue were allowed for statistical purposes. en-us Mon, 20 Oct 2008 00:00:00 +0530 Thu, 22 Dec 2016 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151482 The Tribunal concluded that the monies received by the assessee-company from the Indian branch could be classified as "fees for included services" under the India-US treaty due to the lack of specific evidence provided by the assessee. The Tribunal set aside the appeals for fresh adjudication, directing the assessee to furnish relevant documentary evidence. Regarding the taxation of income as "business profits" under Article 7 without a permanent establishment in India, the Tribunal did not explicitly address the issue but upheld the first appellate authority's view, instructing the AO to verify the nature of services and apply legal propositions from earlier years if the facts were similar. The appeals by the Revenue were allowed for statistical purposes. Case-Laws Income Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151482