https://www.taxtmi.com/caselaws?id=215532 Treaty classification of remittances as royalty or fees for technical services could not be finally decided because no clear finding had been recorded on chargeability under section 9(1)(vi) of the Income-tax Act, 1961. The Tribunal held that taxability under the Act is a threshold question and must be determined first; only then can the India-Singapore DTAA be applied to characterise the payments. The matter was therefore remanded to the appellate authority to first decide whether the software-related remittances were taxable under the Act and, if necessary, then examine the treaty issue. The substantive question was left open for fresh adjudication. en-us Wed, 29 Feb 2012 00:00:00 +0530 Thu, 09 Aug 2012 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215532 Treaty classification of remittances as royalty or fees for technical services could not be finally decided because no clear finding had been recorded on chargeability under section 9(1)(vi) of the Income-tax Act, 1961. The Tribunal held that taxability under the Act is a threshold question and must be determined first; only then can the India-Singapore DTAA be applied to characterise the payments. The matter was therefore remanded to the appellate authority to first decide whether the software-related remittances were taxable under the Act and, if necessary, then examine the treaty issue. The substantive question was left open for fresh adjudication. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215532