https://www.taxtmi.com/caselaws?id=408432 Identical BBMB project receipts were held taxable on a 10% estimated basis because the same treatment had been accepted in earlier and later years and no distinguishing facts were shown. Royalty and fees for technical services were directed to be recomputed under the applicable DTAA rate after the treaty amendment notification, with the factual and legal position to be verified on remand. Interest under section 234B was deleted for the non-resident company because tax was deductible at source on its income and no advance tax obligation arose. en-us Tue, 08 Jun 2021 00:00:00 +0530 Thu, 10 Jun 2021 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408432 Identical BBMB project receipts were held taxable on a 10% estimated basis because the same treatment had been accepted in earlier and later years and no distinguishing facts were shown. Royalty and fees for technical services were directed to be recomputed under the applicable DTAA rate after the treaty amendment notification, with the factual and legal position to be verified on remand. Interest under section 234B was deleted for the non-resident company because tax was deductible at source on its income and no advance tax obligation arose. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408432