https://www.taxtmi.com/caselaws?id=271962 Receipts from the NH-45 project were treated as business income rather than fees for technical services because the contract involved implementation, supervision, review, material approval and engineering support integral to a construction or like project. The designation used in TDS certificates or the return was not determinative; the true nature of the services controlled, and Explanation 2 to section 9(1)(vii) excluded such project-linked consideration from fees for technical services. On that basis, section 44D did not apply. The treaty position also supported this result because the payments did not satisfy the "make available" requirement under Article 12, and business income attributable to a permanent establishment was to be computed on a net basis under Article 7. en-us Fri, 12 Feb 2016 00:00:00 +0530 Mon, 21 Nov 2016 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271962 Receipts from the NH-45 project were treated as business income rather than fees for technical services because the contract involved implementation, supervision, review, material approval and engineering support integral to a construction or like project. The designation used in TDS certificates or the return was not determinative; the true nature of the services controlled, and Explanation 2 to section 9(1)(vii) excluded such project-linked consideration from fees for technical services. On that basis, section 44D did not apply. The treaty position also supported this result because the payments did not satisfy the "make available" requirement under Article 12, and business income attributable to a permanent establishment was to be computed on a net basis under Article 7. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271962