https://www.taxtmi.com/caselaws?id=411760 The appeal was allowed for statistical purposes, directing the Assessing Officer to re-examine the issue based on the nature of services provided by the Associated Enterprise and the Double Taxation Avoidance Agreement provisions. The Tribunal emphasized the importance of analyzing services in relation to DTAA provisions to determine taxability, noting that the tax authorities had not properly considered the definitions of "Royalty" and "Fee for technical services" under the DTAA. en-us Wed, 01 Sep 2021 00:00:00 +0530 Wed, 01 Sep 2021 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411760 The appeal was allowed for statistical purposes, directing the Assessing Officer to re-examine the issue based on the nature of services provided by the Associated Enterprise and the Double Taxation Avoidance Agreement provisions. The Tribunal emphasized the importance of analyzing services in relation to DTAA provisions to determine taxability, noting that the tax authorities had not properly considered the definitions of "Royalty" and "Fee for technical services" under the DTAA. Case-Laws Income Tax Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411760