https://www.taxtmi.com/caselaws?id=244080 Offshore design receipts were analysed as possible technical service income under section 9(1)(vii) and Article 12 of the India-Japan DTAA, with treaty exclusion depending on effective connection with a permanent establishment; the matter was remitted for limited factual examination. The Tribunal followed earlier year rulings to uphold the higher tax rate applied by the Assessing Officer and to allow exemption under section 10(6A) for tax paid by the Indian concern under approved contracts. It also applied binding precedent to sustain interest under section 234D, remitted the project management contract issue for reconsideration under the treaty framework, and held that interest under section 234B could not be levied where tax was deductible at source. en-us Fri, 23 Aug 2013 00:00:00 +0530 Tue, 18 Feb 2014 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244080 Offshore design receipts were analysed as possible technical service income under section 9(1)(vii) and Article 12 of the India-Japan DTAA, with treaty exclusion depending on effective connection with a permanent establishment; the matter was remitted for limited factual examination. The Tribunal followed earlier year rulings to uphold the higher tax rate applied by the Assessing Officer and to allow exemption under section 10(6A) for tax paid by the Indian concern under approved contracts. It also applied binding precedent to sustain interest under section 234D, remitted the project management contract issue for reconsideration under the treaty framework, and held that interest under section 234B could not be levied where tax was deductible at source. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244080