https://www.taxtmi.com/caselaws?id=220316 The remittance to an overseas consultant had been examined only under treaty characterisation as royalty or fees for included services, while the domestic law taxability provision was not considered by the Assessing Officer. As the core question whether the payment was exigible to tax under domestic law required factual and legal examination, the matter was remitted for fresh adjudication at the assessment stage with opportunity to the assessee. The substantive taxability issue was therefore left open and not decided conclusively on the incomplete record. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sun, 20 Jan 2013 19:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220316 The remittance to an overseas consultant had been examined only under treaty characterisation as royalty or fees for included services, while the domestic law taxability provision was not considered by the Assessing Officer. As the core question whether the payment was exigible to tax under domestic law required factual and legal examination, the matter was remitted for fresh adjudication at the assessment stage with opportunity to the assessee. The substantive taxability issue was therefore left open and not decided conclusively on the incomplete record. Case-Laws Income Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220316