Payment for services not taxable as technical fees under Article 12(4) treaty; treaty provisions take precedence over Income Tax Act.

Payment for services not taxable as technical fees under Article 12(4) treaty; treaty provisions take precedence over Income Tax Act. https://www.taxtmi.com/highlights?id=50377 Once we come to the conclusion that the payment for these services is not taxable as fees for technical services under article 12(4), it is immaterial whether it could be taxable under section 9(1)(vii) for the simple reason that this being a treaty situation, the provisions of the Income Tax Act, 1961, could come into play only when favourable to the assessee. en-us Mon, 25 Nov 2019 10:55:38 +0530 Mon, 25 Nov 2019 10:55:38 +0530 TaxTMI RSS Generator Payment for services not taxable as technical fees under Article 12(4) treaty; treaty provisions take precedence over Income Tax Act. https://www.taxtmi.com/highlights?id=50377 Once we come to the conclusion that the payment for these services is not taxable as fees for technical services under article 12(4), it is immaterial whether it could be taxable under section 9(1)(vii) for the simple reason that this being a treaty situation, the provisions of the Income Tax Act, 1961, could come into play only when favourable to the assessee. Highlights Income Tax Mon, 25 Nov 2019 10:55:38 +0530 https://www.taxtmi.com/highlights?id=50377