https://www.taxtmi.com/caselaws?id=382379 The Tribunal allowed the appeals, ruling that the legal services provided by Dewey & LeBoeuf International Company LLC, USA, were not taxable as "fees for technical services" under Section 115A and Article 12 of the India-USA DTAA. Additionally, the receipts of the University of New South Wales, Australia, for the maintenance of the High Resolution CT Scanner were deemed taxable under Section 44BB, not Section 44DA. The surcharge and education cess imposed by the Assessing Officer were deemed inapplicable as the receipts fell under Section 44BB. Both appeals were allowed, overturning the orders of the CIT(A). en-us Wed, 12 Jun 2019 00:00:00 +0530 Mon, 01 Jul 2019 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382379 The Tribunal allowed the appeals, ruling that the legal services provided by Dewey & LeBoeuf International Company LLC, USA, were not taxable as "fees for technical services" under Section 115A and Article 12 of the India-USA DTAA. Additionally, the receipts of the University of New South Wales, Australia, for the maintenance of the High Resolution CT Scanner were deemed taxable under Section 44BB, not Section 44DA. The surcharge and education cess imposed by the Assessing Officer were deemed inapplicable as the receipts fell under Section 44BB. Both appeals were allowed, overturning the orders of the CIT(A). Case-Laws Income Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382379