https://www.taxtmi.com/caselaws?id=434967 Receipts from testing and related services performed outside India were treated as fees for technical services taxable in India under Article 12 of the India-Finland DTAA, because the decisive nexus was the use of the test results in India. Receipts from sale of designs and drawings were characterised as consideration for a copyrighted article, not royalty or fees for technical services, and were held to be business income not taxable in India in the absence of a permanent establishment. Surcharge and education cess were held not leviable on tax computed under the treaty because the treaty rate could not be enlarged beyond its ceiling. The TDS credit issue was remanded for verification and grant of due credit. en-us Tue, 28 Feb 2023 00:00:00 +0530 Thu, 09 Mar 2023 03:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434967 Receipts from testing and related services performed outside India were treated as fees for technical services taxable in India under Article 12 of the India-Finland DTAA, because the decisive nexus was the use of the test results in India. Receipts from sale of designs and drawings were characterised as consideration for a copyrighted article, not royalty or fees for technical services, and were held to be business income not taxable in India in the absence of a permanent establishment. Surcharge and education cess were held not leviable on tax computed under the treaty because the treaty rate could not be enlarged beyond its ceiling. The TDS credit issue was remanded for verification and grant of due credit. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434967