https://www.taxtmi.com/caselaws?id=298079 Section 248 permits a payer who is contractually liable to bear tax on a non-resident remittance and has paid that tax to seek a declaration that no tax was deductible; the prior requirement that deduction and payment under sections 195 and 200 must first occur no longer governs. Applying that substituted regime, the appeal was maintainable where the payer had borne and paid the tax under the agreement. On treaty classification, the Indo-Israel protocol and MFN clause imported the India-Portugal make available condition, so supervisory, managerial and consultancy services were taxable as fees for technical services only if they transmitted technical knowledge, skill, know-how or processes to the recipient. As no such transfer was shown, the payment was not taxable on that basis. en-us Wed, 11 Jul 2018 00:00:00 +0530 Tue, 28 Jul 2026 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298079 Section 248 permits a payer who is contractually liable to bear tax on a non-resident remittance and has paid that tax to seek a declaration that no tax was deductible; the prior requirement that deduction and payment under sections 195 and 200 must first occur no longer governs. Applying that substituted regime, the appeal was maintainable where the payer had borne and paid the tax under the agreement. On treaty classification, the Indo-Israel protocol and MFN clause imported the India-Portugal make available condition, so supervisory, managerial and consultancy services were taxable as fees for technical services only if they transmitted technical knowledge, skill, know-how or processes to the recipient. As no such transfer was shown, the payment was not taxable on that basis. Case-Laws Income Tax Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298079