https://www.taxtmi.com/caselaws?id=340821 Repair and renovation of an existing Mumbai office, including window repair, painting, flooring and skirting, was held to be revenue expenditure because no new asset came into existence and the work was only restoration and maintenance. Professional fees paid to a U.K. non-resident consultant were also held not to attract disallowance under section 40(a)(ia) because the payment was not taxable in India under the applicable DTAA, the recipient had no fixed place of business or permanent establishment in India, and the income fell within the treaty provision for independent personal services rather than directors' fees. en-us Thu, 23 Mar 2017 00:00:00 +0530 Tue, 28 Mar 2017 06:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340821 Repair and renovation of an existing Mumbai office, including window repair, painting, flooring and skirting, was held to be revenue expenditure because no new asset came into existence and the work was only restoration and maintenance. Professional fees paid to a U.K. non-resident consultant were also held not to attract disallowance under section 40(a)(ia) because the payment was not taxable in India under the applicable DTAA, the recipient had no fixed place of business or permanent establishment in India, and the income fell within the treaty provision for independent personal services rather than directors' fees. Case-Laws Income Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340821