https://www.taxtmi.com/caselaws?id=372687 The Tribunal allowed the appeal, ruling that the receipts were not taxable under the India-USA Double Tax Avoidance Agreement as fees for technical services. Consequently, the appellant was entitled to a refund of the tax deposited. The alternative argument regarding the applicability of section 44BB was not addressed as the primary issue favored the appellant. The decision was made on 19th December 2018. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 27 Dec 2018 16:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372687 The Tribunal allowed the appeal, ruling that the receipts were not taxable under the India-USA Double Tax Avoidance Agreement as fees for technical services. Consequently, the appellant was entitled to a refund of the tax deposited. The alternative argument regarding the applicability of section 44BB was not addressed as the primary issue favored the appellant. The decision was made on 19th December 2018. Case-Laws Income Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372687