https://www.taxtmi.com/caselaws?id=258621 The High Court upheld the Tribunal's decision that the fees for technical services were taxable in India under section 9(1)(vii) of the Income Tax Act, rejecting the assessee's claim for exemption under the DTAA. The consideration received was classified as both royalty and technical services, with the royalty portion taxable under the DTAA. The absence of a Permanent Establishment in India meant the technical services portion could not be taxed as business profits. The Court dismissed the applicability of Article 22 for miscellaneous income, affirming the taxability of the technical services portion under the Income Tax Act. en-us Tue, 12 Jun 2012 00:00:00 +0530 Thu, 16 Apr 2015 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258621 The High Court upheld the Tribunal's decision that the fees for technical services were taxable in India under section 9(1)(vii) of the Income Tax Act, rejecting the assessee's claim for exemption under the DTAA. The consideration received was classified as both royalty and technical services, with the royalty portion taxable under the DTAA. The absence of a Permanent Establishment in India meant the technical services portion could not be taxed as business profits. The Court dismissed the applicability of Article 22 for miscellaneous income, affirming the taxability of the technical services portion under the Income Tax Act. Case-Laws Income Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258621