https://www.taxtmi.com/caselaws?id=11171 Engineering fees paid for preparation and supply of designs, drawings and technical documentation were treated as fees for technical services under the amended India-Germany tax treaty and section 9(1)(vii) of the Income-tax Act because the contract itself showed a technical character. The statutory exclusion for consideration relating to construction, assembly, mining or similar projects did not apply, as the recipient had not undertaken such a project in India. The specific treaty article governing fees for technical services prevailed over the general business profits article, and the absence of a permanent establishment did not change the character of the receipts. en-us Wed, 17 Mar 2004 00:00:00 +0530 Sat, 01 Aug 2009 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11171 Engineering fees paid for preparation and supply of designs, drawings and technical documentation were treated as fees for technical services under the amended India-Germany tax treaty and section 9(1)(vii) of the Income-tax Act because the contract itself showed a technical character. The statutory exclusion for consideration relating to construction, assembly, mining or similar projects did not apply, as the recipient had not undertaken such a project in India. The specific treaty article governing fees for technical services prevailed over the general business profits article, and the absence of a permanent establishment did not change the character of the receipts. Case-Laws Income Tax Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11171