https://www.taxtmi.com/caselaws?id=373527 Treaty protection for professional fees paid to non-resident LLPs prevailed over the domestic deeming rule where the relevant DTAA covered professional services and the record did not show that technical knowledge, experience or skill was made available to the payer. On that basis, the sums were not chargeable to tax in India, no withholding tax obligation arose, and disallowance under section 40(a)(i) was deleted. Interest paid for delayed deposit of service tax was treated as compensatory rather than penal, and in the absence of a specific statutory bar comparable to income-tax interest, the expenditure was held not disallowable under section 37(1). en-us Thu, 10 Jan 2019 00:00:00 +0530 Tue, 15 Jan 2019 12:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373527 Treaty protection for professional fees paid to non-resident LLPs prevailed over the domestic deeming rule where the relevant DTAA covered professional services and the record did not show that technical knowledge, experience or skill was made available to the payer. On that basis, the sums were not chargeable to tax in India, no withholding tax obligation arose, and disallowance under section 40(a)(i) was deleted. Interest paid for delayed deposit of service tax was treated as compensatory rather than penal, and in the absence of a specific statutory bar comparable to income-tax interest, the expenditure was held not disallowable under section 37(1). Case-Laws Income Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373527