https://www.taxtmi.com/caselaws?id=281048 Payments to non-resident individuals for scientific and consultancy services were treated under the Act as fees for technical services, but the treaty article on independent personal services was held to be the more specific provision. Because the recipients had no fixed base in India and did not meet the minimum stay condition, the sums were not taxable in India under the treaty and no TDS obligation arose; relief followed from deletion of the section 40(a)(i) disallowance. For section 14A, the interest disallowance was deleted because own funds and non-interest-bearing funds exceeded exempt-income investments, while the administrative expenditure component was sustained. en-us Thu, 23 Aug 2018 00:00:00 +0530 Sat, 01 Jun 2019 07:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281048 Payments to non-resident individuals for scientific and consultancy services were treated under the Act as fees for technical services, but the treaty article on independent personal services was held to be the more specific provision. Because the recipients had no fixed base in India and did not meet the minimum stay condition, the sums were not taxable in India under the treaty and no TDS obligation arose; relief followed from deletion of the section 40(a)(i) disallowance. For section 14A, the interest disallowance was deleted because own funds and non-interest-bearing funds exceeded exempt-income investments, while the administrative expenditure component was sustained. Case-Laws Income Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281048