https://www.taxtmi.com/caselaws?id=406228 Receipt for IT support services may fall within the domestic definition of fees for technical services, but treaty taxability depends on Article 12 of the applicable DTAA. Where the same services and agreement had already been held in the assessee's own case to be not chargeable under the treaty, and no material factual distinction existed, that treaty protection was followed and the receipt was held not taxable. For receipts from the other Indian affiliates, the nature of services had not been conclusively established for treaty purposes, so the matter was remitted for fresh factual determination in line with earlier directions. en-us Thu, 01 Apr 2021 00:00:00 +0530 Fri, 09 Apr 2021 07:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406228 Receipt for IT support services may fall within the domestic definition of fees for technical services, but treaty taxability depends on Article 12 of the applicable DTAA. Where the same services and agreement had already been held in the assessee's own case to be not chargeable under the treaty, and no material factual distinction existed, that treaty protection was followed and the receipt was held not taxable. For receipts from the other Indian affiliates, the nature of services had not been conclusively established for treaty purposes, so the matter was remitted for fresh factual determination in line with earlier directions. Case-Laws Income Tax Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406228