https://www.taxtmi.com/caselaws?id=386947 Receipts under a general service agreement were held not taxable as fees for included services or royalty under the India-USA DTAA because the services were support, coordination, management and advisory functions that did not make available technical knowledge, experience, skill, know-how or processes to the Indian entities. The treaty definition in Article 12(4) prevailed over the broader domestic characterisation under section 9(1)(vi) or section 9(1)(vii). Interest under section 244A was to be recomputed consequentially on the revised computation, with the tax addition deleted and only the interest working left to be adjusted in accordance with law. en-us Mon, 22 Jul 2019 00:00:00 +0530 Sun, 13 Oct 2019 10:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386947 Receipts under a general service agreement were held not taxable as fees for included services or royalty under the India-USA DTAA because the services were support, coordination, management and advisory functions that did not make available technical knowledge, experience, skill, know-how or processes to the Indian entities. The treaty definition in Article 12(4) prevailed over the broader domestic characterisation under section 9(1)(vi) or section 9(1)(vii). Interest under section 244A was to be recomputed consequentially on the revised computation, with the tax addition deleted and only the interest working left to be adjusted in accordance with law. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386947