https://www.taxtmi.com/caselaws?id=354208 The court ruled that the payments received for lighting and searchlight services were taxable in India as Business Profits under the India-Belgium DTAA and the Income Tax Act, 1961. The court found that the Applicant had a Permanent Establishment in India and that the payments did not constitute royalty or Fees for Technical Services. Therefore, the income was classified as Business Profits and subject to taxation in India. en-us Wed, 08 Nov 2017 00:00:00 +0530 Sat, 24 Feb 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354208 The court ruled that the payments received for lighting and searchlight services were taxable in India as Business Profits under the India-Belgium DTAA and the Income Tax Act, 1961. The court found that the Applicant had a Permanent Establishment in India and that the payments did not constitute royalty or Fees for Technical Services. Therefore, the income was classified as Business Profits and subject to taxation in India. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354208