https://www.taxtmi.com/caselaws?id=358393 The additional amount received for services was not taxable as "Fees for Technical Services" under the India-Netherlands DTAA. Profits attributable to the Installation PE for the Gulf of Kuchch Project were limited to onshore activities only. The maintenance services for the ONGC AMC Project did not create an Installation PE. Interest under Sections 234B and 234D of the Income Tax Act was not levied due to TDS compliance. The appeal was partly allowed for statistical purposes. en-us Wed, 04 Apr 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358393 The additional amount received for services was not taxable as "Fees for Technical Services" under the India-Netherlands DTAA. Profits attributable to the Installation PE for the Gulf of Kuchch Project were limited to onshore activities only. The maintenance services for the ONGC AMC Project did not create an Installation PE. Interest under Sections 234B and 234D of the Income Tax Act was not levied due to TDS compliance. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358393