https://www.taxtmi.com/caselaws?id=20362 A foreign supplier's services in India for erection and commissioning of imported machinery were treated as incidental to the supply contract and not as personal services. On the facts found, the applicable double taxation agreement governed the remittance, and the attempt to tax the amount under section 9 was not justified. The Calcutta HC therefore held that the tax demand on the remittance could not be sustained, and the impugned demand was set aside, granting relief to the assessee. en-us Wed, 11 Nov 1992 00:00:00 +0530 Fri, 13 Nov 2009 15:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20362 A foreign supplier's services in India for erection and commissioning of imported machinery were treated as incidental to the supply contract and not as personal services. On the facts found, the applicable double taxation agreement governed the remittance, and the attempt to tax the amount under section 9 was not justified. The Calcutta HC therefore held that the tax demand on the remittance could not be sustained, and the impugned demand was set aside, granting relief to the assessee. Case-Laws Income Tax Wed, 11 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20362