https://www.taxtmi.com/caselaws?id=297796 Receipts not attributable to the assessee's permanent establishment were examined for taxability in India as fees for technical services under Article 13 of the India-United Kingdom tax treaty. The Tribunal treated the issue as already covered by earlier coordinate bench decisions in the assessee's own case for prior assessment years, and the parties accepted that the same factual and legal controversy arose again. Following the earlier view, the Tribunal declined to take a different view on the disputed receipts and held them taxable in India, deciding the issue against the assessee and in favour of the Revenue. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 22 Sep 2021 10:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297796 Receipts not attributable to the assessee's permanent establishment were examined for taxability in India as fees for technical services under Article 13 of the India-United Kingdom tax treaty. The Tribunal treated the issue as already covered by earlier coordinate bench decisions in the assessee's own case for prior assessment years, and the parties accepted that the same factual and legal controversy arose again. Following the earlier view, the Tribunal declined to take a different view on the disputed receipts and held them taxable in India, deciding the issue against the assessee and in favour of the Revenue. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297796