https://www.taxtmi.com/caselaws?id=216071 The Authority ruled that the consideration received for project services constitutes fees for technical services under the Income-tax Act and the Double Taxation Avoidance Agreement (DTAA) with the Netherlands. The splitting of contracts for supply and project services was deemed artificial, aiming to avoid tax liability. Consequently, the transaction was held chargeable to tax in India, rejecting the applicant's claim that the project services were ancillary to the sale of property. en-us Mon, 27 Aug 2012 00:00:00 +0530 Fri, 25 Jan 2013 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216071 The Authority ruled that the consideration received for project services constitutes fees for technical services under the Income-tax Act and the Double Taxation Avoidance Agreement (DTAA) with the Netherlands. The splitting of contracts for supply and project services was deemed artificial, aiming to avoid tax liability. Consequently, the transaction was held chargeable to tax in India, rejecting the applicant's claim that the project services were ancillary to the sale of property. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216071