https://www.taxtmi.com/caselaws?id=198745 Reassessment cannot be sustained where the recorded reasons rely only on material already disclosed in the return and accompanying documents, without fresh tangible material giving rise to reason to believe that income had escaped assessment; the reopening was therefore held invalid and without jurisdiction. Receipts for IT support and back-up services were also held not to constitute royalty or fees for technical services, because the services did not make available technical knowledge, experience, skill, know-how or processes to the Indian recipient under the treaty make-available test. The Revenue's appeals accordingly failed, and the assessee obtained complete relief on both issues. en-us Fri, 18 Aug 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198745 Reassessment cannot be sustained where the recorded reasons rely only on material already disclosed in the return and accompanying documents, without fresh tangible material giving rise to reason to believe that income had escaped assessment; the reopening was therefore held invalid and without jurisdiction. Receipts for IT support and back-up services were also held not to constitute royalty or fees for technical services, because the services did not make available technical knowledge, experience, skill, know-how or processes to the Indian recipient under the treaty make-available test. The Revenue's appeals accordingly failed, and the assessee obtained complete relief on both issues. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198745