https://www.taxtmi.com/caselaws?id=375170 Consultancy and supervisory receipts from a highway construction project were treated as business income rather than fees for technical services because they fell within the exclusion for consideration relating to a construction or like project undertaken by the recipient. The analysis applied earlier coordinate bench rulings on identical facts and rejected gross-basis taxation under section 44D read with section 115A where the receipts were attributable to a permanent establishment, requiring taxation under the normal business provisions instead. On that basis, the FTS addition was deleted and the Revenue's challenge failed. en-us Tue, 12 Feb 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375170 Consultancy and supervisory receipts from a highway construction project were treated as business income rather than fees for technical services because they fell within the exclusion for consideration relating to a construction or like project undertaken by the recipient. The analysis applied earlier coordinate bench rulings on identical facts and rejected gross-basis taxation under section 44D read with section 115A where the receipts were attributable to a permanent establishment, requiring taxation under the normal business provisions instead. On that basis, the FTS addition was deleted and the Revenue's challenge failed. Case-Laws Income Tax Tue, 12 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375170