https://www.taxtmi.com/caselaws?id=383968 A notified double taxation avoidance agreement prevails over the Income-tax Act under section 90(2) when it is more beneficial to the assessee. On the stated facts, fees for included services were taxable only if technical knowledge was made available, and that condition was not satisfied. The payment therefore was not chargeable to tax in India, and the related disallowance under section 40(a)(ia) was unsustainable. en-us Tue, 09 Jul 2019 00:00:00 +0530 Fri, 02 Aug 2019 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383968 A notified double taxation avoidance agreement prevails over the Income-tax Act under section 90(2) when it is more beneficial to the assessee. On the stated facts, fees for included services were taxable only if technical knowledge was made available, and that condition was not satisfied. The payment therefore was not chargeable to tax in India, and the related disallowance under section 40(a)(ia) was unsustainable. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383968