https://www.taxtmi.com/caselaws?id=216816 Amounts paid for repair work carried out through technical experts deputed by a foreign enterprise were treated as fees for technical services under the Income-tax Act and the India-Japan DTAA. The court held that the treaty expression "technical services" should be read consistently with domestic tax law, and that the arrangement was not a mere supply of personnel but a composite technical operation undertaken by the enterprise itself through its technicians. The later treaty wording referring to technical personnel was regarded as clarificatory. The receipts were therefore not industrial or commercial profits exempt in the absence of a permanent establishment and were taxable in the hands of the assessee. en-us Fri, 14 Sep 2012 00:00:00 +0530 Sun, 23 Sep 2012 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216816 Amounts paid for repair work carried out through technical experts deputed by a foreign enterprise were treated as fees for technical services under the Income-tax Act and the India-Japan DTAA. The court held that the treaty expression "technical services" should be read consistently with domestic tax law, and that the arrangement was not a mere supply of personnel but a composite technical operation undertaken by the enterprise itself through its technicians. The later treaty wording referring to technical personnel was regarded as clarificatory. The receipts were therefore not industrial or commercial profits exempt in the absence of a permanent establishment and were taxable in the hands of the assessee. Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216816