https://www.taxtmi.com/caselaws?id=297550 Centralized services were examined to determine whether they constituted technical services under Section 9 of the Income-tax Act, 1961 and Article 12 of the India-US DTAA. The Delhi High Court applied its earlier ruling in Sheraton International Inc., which had already held that similar centralized services fall outside the scope of technical services. Following that binding precedent, the court found no basis to adopt a different view, and the issue was decided in favour of the assessee and against the Revenue. en-us Fri, 02 Aug 2019 00:00:00 +0530 Fri, 10 Sep 2021 02:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297550 Centralized services were examined to determine whether they constituted technical services under Section 9 of the Income-tax Act, 1961 and Article 12 of the India-US DTAA. The Delhi High Court applied its earlier ruling in Sheraton International Inc., which had already held that similar centralized services fall outside the scope of technical services. Following that binding precedent, the court found no basis to adopt a different view, and the issue was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297550