https://www.taxtmi.com/caselaws?id=10713 Treaty relief under article 16 of the relevant double taxation agreements depends on strict fulfilment of all cumulative conditions, including proof that the remuneration is not deductible in computing profits chargeable in the other Contracting State. Where that proof is not produced, the exemption is unavailable. The text also states that section 44BB applies as a special deeming provision for non-resident assessees engaged in services connected with mineral oil operations, and that absence of a permanent establishment or allegations of treaty shopping do not displace the treaty conditions themselves. On the stated facts, the domestic provision prevails and no treaty-based exemption is available. en-us Fri, 22 Jul 2005 00:00:00 +0530 Wed, 22 Jul 2009 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10713 Treaty relief under article 16 of the relevant double taxation agreements depends on strict fulfilment of all cumulative conditions, including proof that the remuneration is not deductible in computing profits chargeable in the other Contracting State. Where that proof is not produced, the exemption is unavailable. The text also states that section 44BB applies as a special deeming provision for non-resident assessees engaged in services connected with mineral oil operations, and that absence of a permanent establishment or allegations of treaty shopping do not displace the treaty conditions themselves. On the stated facts, the domestic provision prevails and no treaty-based exemption is available. Case-Laws Income Tax Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10713