https://www.taxtmi.com/caselaws?id=388118 A legally tenable claim that non-compete and non-solicitation fee was not taxable could be entertained in assessment and appellate proceedings even though it was not made by revised return, because the restriction in Goetze India applied only to the Assessing Officer. The fee received by a non-resident under the India-Qatar DTAA was not taxable in India where the Revenue failed to establish any business connection or permanent establishment in India. Although the receipt was treated as business income under section 28(va), treaty protection under section 90(2) and Article 7 confined taxation to Qatar in the absence of attributable Indian presence. en-us Wed, 06 Nov 2019 00:00:00 +0530 Fri, 08 Nov 2019 08:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388118 A legally tenable claim that non-compete and non-solicitation fee was not taxable could be entertained in assessment and appellate proceedings even though it was not made by revised return, because the restriction in Goetze India applied only to the Assessing Officer. The fee received by a non-resident under the India-Qatar DTAA was not taxable in India where the Revenue failed to establish any business connection or permanent establishment in India. Although the receipt was treated as business income under section 28(va), treaty protection under section 90(2) and Article 7 confined taxation to Qatar in the absence of attributable Indian presence. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388118