https://www.taxtmi.com/caselaws?id=279385 Management fee paid to a non-resident was examined under Article 12(4) of the DTAA on whether technical knowledge, experience, skill or know-how was made available to the Indian subsidiary. The record was found insufficient at that stage to decide whether the receipts were only for managerial services or constituted fee for included services, so the matter was remanded to the Assessing Officer for fresh consideration after hearing the assessee. The alternative contention that section 90(2) of the Income-tax Act could be used to ignore the DTAA and claim non-taxability was rejected, as the treaty provisions cannot be overridden where the DTAA governs chargeability. en-us Tue, 18 Sep 2018 00:00:00 +0530 Fri, 15 Mar 2019 07:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279385 Management fee paid to a non-resident was examined under Article 12(4) of the DTAA on whether technical knowledge, experience, skill or know-how was made available to the Indian subsidiary. The record was found insufficient at that stage to decide whether the receipts were only for managerial services or constituted fee for included services, so the matter was remanded to the Assessing Officer for fresh consideration after hearing the assessee. The alternative contention that section 90(2) of the Income-tax Act could be used to ignore the DTAA and claim non-taxability was rejected, as the treaty provisions cannot be overridden where the DTAA governs chargeability. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279385