https://www.taxtmi.com/caselaws?id=295792 The Tribunal upheld the relief granted to the assessee, ruling that the payments received for management and technical services did not qualify as Fees for Technical Service under the India-Portuguese DTAA. It held that the services provided did not fall within the ambit of "fee for technical services" and were not taxable in India. The Tribunal emphasized the application of the most favored nation clause in the tax treaty and dismissed the Revenue's appeal, affirming the relief granted to the assessee by the Dispute Resolution Panel. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 21 Jun 2021 09:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295792 The Tribunal upheld the relief granted to the assessee, ruling that the payments received for management and technical services did not qualify as Fees for Technical Service under the India-Portuguese DTAA. It held that the services provided did not fall within the ambit of "fee for technical services" and were not taxable in India. The Tribunal emphasized the application of the most favored nation clause in the tax treaty and dismissed the Revenue's appeal, affirming the relief granted to the assessee by the Dispute Resolution Panel. Case-Laws Income Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295792