https://www.taxtmi.com/caselaws?id=306372 Payments to a Chinese subcontractor were held taxable in India as fees for technical services under the Income-tax Act and the India-China DTAA, so tax had to be withheld under section 195. The Tribunal also held that the treaty rate prevails over the higher domestic default rate under section 206AA, limiting deduction to the treaty rate despite absence of PAN. For the payment made on 01.05.2010, the effect of the retrospective amendment to section 9(1)(vii) required fresh factual examination, so that issue was remitted for de novo consideration. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 06 Nov 2024 16:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306372 Payments to a Chinese subcontractor were held taxable in India as fees for technical services under the Income-tax Act and the India-China DTAA, so tax had to be withheld under section 195. The Tribunal also held that the treaty rate prevails over the higher domestic default rate under section 206AA, limiting deduction to the treaty rate despite absence of PAN. For the payment made on 01.05.2010, the effect of the retrospective amendment to section 9(1)(vii) required fresh factual examination, so that issue was remitted for de novo consideration. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306372