https://www.taxtmi.com/caselaws?id=215965 Taxability of remittances to UAE advocates for trade-mark registration depends on the actual nature of the services rendered; a mere description of the payment is insufficient to classify the sum as fees for technical services under section 9(1)(vii). Treaty relief under the India-UAE DTAA also depends on production of a tax residency certificate issued by the competent UAE authority; a certificate issued by the payee itself is not enough. The matter was therefore sent back for fresh verification of the service character and treaty eligibility after giving the assessee an opportunity to be heard. en-us Wed, 20 Jun 2012 00:00:00 +0530 Wed, 22 Aug 2012 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215965 Taxability of remittances to UAE advocates for trade-mark registration depends on the actual nature of the services rendered; a mere description of the payment is insufficient to classify the sum as fees for technical services under section 9(1)(vii). Treaty relief under the India-UAE DTAA also depends on production of a tax residency certificate issued by the competent UAE authority; a certificate issued by the payee itself is not enough. The matter was therefore sent back for fresh verification of the service character and treaty eligibility after giving the assessee an opportunity to be heard. Case-Laws Income Tax Wed, 20 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215965