https://www.taxtmi.com/caselaws?id=219716 Receipts from rendering "location special" services could not be conclusively characterised as fees for technical services under the India-UK DTAA and the Income-tax Act because the agreement, invoices, correspondence and other primary records were not produced. The matter was therefore remitted to the Commissioner for fresh consideration on whether the services involved making available technical knowledge, experience, skill, know-how or process. Interest under sections 234B and 234C was held not leviable, the issue being covered by binding jurisdictional precedent for a non-resident assessee subject to tax deduction at source and the applicable international tax framework. en-us Tue, 30 Oct 2012 00:00:00 +0530 Tue, 30 Aug 2016 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219716 Receipts from rendering "location special" services could not be conclusively characterised as fees for technical services under the India-UK DTAA and the Income-tax Act because the agreement, invoices, correspondence and other primary records were not produced. The matter was therefore remitted to the Commissioner for fresh consideration on whether the services involved making available technical knowledge, experience, skill, know-how or process. Interest under sections 234B and 234C was held not leviable, the issue being covered by binding jurisdictional precedent for a non-resident assessee subject to tax deduction at source and the applicable international tax framework. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219716