https://www.taxtmi.com/caselaws?id=217821 Supervision receipts connected with project erection, start-up, commissioning and training do not qualify for presumptive taxation under section 44BBB where the taxpayer only provides supervisory services rather than undertaking erection, assembly, testing or commissioning activities. Where a permanent establishment exists in India, such receipts are taxable as business profits or fees for technical services under the applicable treaty and domestic tax provisions. Interest for advance-tax default under section 234B is not chargeable where the receipts are subject to tax deduction at source and the payer has deducted the tax. en-us Fri, 19 Oct 2012 00:00:00 +0530 Mon, 21 Jan 2013 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217821 Supervision receipts connected with project erection, start-up, commissioning and training do not qualify for presumptive taxation under section 44BBB where the taxpayer only provides supervisory services rather than undertaking erection, assembly, testing or commissioning activities. Where a permanent establishment exists in India, such receipts are taxable as business profits or fees for technical services under the applicable treaty and domestic tax provisions. Interest for advance-tax default under section 234B is not chargeable where the receipts are subject to tax deduction at source and the payer has deducted the tax. Case-Laws Income Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217821