https://www.taxtmi.com/caselaws?id=307479 Fabrication charges for refurbishing bushings performed in Singapore were considered under Article 12(4)(a) of the India-Singapore DTAA, where no permanent establishment existed in India. The treaty provision applies only when the assessee itself receives a payment described in Article 12(3). Payments made to a separate group entity cannot be treated as payments to the assessee through Article 9, because distinct legal identities and separate transactions must be respected. Accordingly, the fabrication receipts were not characterised as fees for technical services and were not taxable in India. en-us Mon, 26 Dec 2022 00:00:00 +0530 Sun, 16 Apr 2023 17:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307479 Fabrication charges for refurbishing bushings performed in Singapore were considered under Article 12(4)(a) of the India-Singapore DTAA, where no permanent establishment existed in India. The treaty provision applies only when the assessee itself receives a payment described in Article 12(3). Payments made to a separate group entity cannot be treated as payments to the assessee through Article 9, because distinct legal identities and separate transactions must be respected. Accordingly, the fabrication receipts were not characterised as fees for technical services and were not taxable in India. Case-Laws Income Tax Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307479