https://www.taxtmi.com/caselaws?id=264438 Project-specific architectural and interior design services do not become fees for technical services merely because they involve specialist skill; where the consultants do not transfer technical know-how, experience, skill, or a design capable of independent future use, the payments fall outside section 9(1)(vii) and the India-Singapore DTAA fee-for-technical-services limb. A liberal approach to condonation of delay applies when the explanation is satisfactory and no negligence or lack of bona fides is shown. For Thailand consultants, architectural and design receipts were not taxable in India because the treaty contained no applicable basis to tax them as business income, fees for technical services, or under the residual article, and the absence of a permanent establishment meant the more beneficial treaty position prevailed under section 90(2). en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264438 Project-specific architectural and interior design services do not become fees for technical services merely because they involve specialist skill; where the consultants do not transfer technical know-how, experience, skill, or a design capable of independent future use, the payments fall outside section 9(1)(vii) and the India-Singapore DTAA fee-for-technical-services limb. A liberal approach to condonation of delay applies when the explanation is satisfactory and no negligence or lack of bona fides is shown. For Thailand consultants, architectural and design receipts were not taxable in India because the treaty contained no applicable basis to tax them as business income, fees for technical services, or under the residual article, and the absence of a permanent establishment meant the more beneficial treaty position prevailed under section 90(2). Case-Laws Income Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264438