https://www.taxtmi.com/caselaws?id=206284 The Tribunal allowed the appeal, ruling that the income from the PDPL project should be taxed as Fees for Technical Services (FTS) at 10% under section 115A, not as business income at 40%. The Tribunal directed the Assessing Officer to apply the relevant provisions accordingly. Other issues such as Permanent Establishment (PE), expenditure deduction, and interest were considered academic or consequential and were not separately addressed. en-us Fri, 19 Aug 2011 00:00:00 +0530 Mon, 03 Jun 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206284 The Tribunal allowed the appeal, ruling that the income from the PDPL project should be taxed as Fees for Technical Services (FTS) at 10% under section 115A, not as business income at 40%. The Tribunal directed the Assessing Officer to apply the relevant provisions accordingly. Other issues such as Permanent Establishment (PE), expenditure deduction, and interest were considered academic or consequential and were not separately addressed. Case-Laws Income Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206284