https://www.taxtmi.com/caselaws?id=401275 Fees for technical services payable to a German resident were held taxable under the India-Germany DTAA on receipt basis, not on mere accrual or book entry, because Article 12 governed and the treaty was more beneficial than section 9(1)(vii) of the Income-tax Act. The assessee's cash system of accounting further supported taxation only when payment was received. On that basis, the accrual-based addition was unsustainable and directed to be deleted. However, since no conclusive evidence was produced before the lower authorities that the amount had already been offered to tax in the subsequent year, the limited factual question was remitted for verification. en-us Tue, 24 Nov 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401275 Fees for technical services payable to a German resident were held taxable under the India-Germany DTAA on receipt basis, not on mere accrual or book entry, because Article 12 governed and the treaty was more beneficial than section 9(1)(vii) of the Income-tax Act. The assessee's cash system of accounting further supported taxation only when payment was received. On that basis, the accrual-based addition was unsustainable and directed to be deleted. However, since no conclusive evidence was produced before the lower authorities that the amount had already been offered to tax in the subsequent year, the limited factual question was remitted for verification. Case-Laws Income Tax Tue, 24 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401275