https://www.taxtmi.com/caselaws?id=151795 Receipts from strategy consulting services under the India-Singapore DTAA were not fees for technical services because they did not satisfy the treaty's "make available" requirement in article 12. As article 12 was not attracted, the gross-basis restriction in section 44D could not be applied merely because the receipts might fall within the domestic definition in Explanation 2 to section 9(1)(vii). Business profits had therefore to be computed under article 7(3), allowing deductions subject to the source State's tax law limitations applicable to such profits. The Revenue's attempt to deny deductions on a section 44D basis was rejected. en-us Fri, 04 Feb 2005 00:00:00 +0530 Thu, 16 May 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151795 Receipts from strategy consulting services under the India-Singapore DTAA were not fees for technical services because they did not satisfy the treaty's "make available" requirement in article 12. As article 12 was not attracted, the gross-basis restriction in section 44D could not be applied merely because the receipts might fall within the domestic definition in Explanation 2 to section 9(1)(vii). Business profits had therefore to be computed under article 7(3), allowing deductions subject to the source State's tax law limitations applicable to such profits. The Revenue's attempt to deny deductions on a section 44D basis was rejected. Case-Laws Income Tax Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151795