https://www.taxtmi.com/caselaws?id=234360 Offshore service receipts under a composite non-resident contract were treated as fees for technical services taxable in India under section 9(1)(vii) because the deeming provision, as amended, applies even where services are rendered outside India if they are utilised in India. However, under the India-Japan DTAA, the same receipts were held to fall within Article 7 and not Article 12, with section 90(2) giving the more beneficial treaty treatment priority over the domestic charge. Interest under sections 234B and 234C was not leviable where tax was deductible at source by the payer. The short TDS credit issue required verification by the Assessing Officer. en-us Wed, 13 Mar 2013 00:00:00 +0530 Thu, 30 May 2013 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234360 Offshore service receipts under a composite non-resident contract were treated as fees for technical services taxable in India under section 9(1)(vii) because the deeming provision, as amended, applies even where services are rendered outside India if they are utilised in India. However, under the India-Japan DTAA, the same receipts were held to fall within Article 7 and not Article 12, with section 90(2) giving the more beneficial treaty treatment priority over the domestic charge. Interest under sections 234B and 234C was not leviable where tax was deductible at source by the payer. The short TDS credit issue required verification by the Assessing Officer. Case-Laws Income Tax Wed, 13 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234360