https://www.taxtmi.com/caselaws?id=436913 Professional fees paid to a German partnership firm were held not to fall under Article 14 of the India-Germany DTAA because that provision applies only to income derived by an individual. The services were also not managerial, technical or consultancy services within Article 12(4), so the payment was not fee for technical services. In the absence of a treaty provision taxing the receipt otherwise, it was treated as business profits taxable in India only if attributable to a permanent establishment or fixed base, neither of which was shown. No withholding obligation arose, and the section 40(a)(i) disallowance was deleted. en-us Fri, 31 Mar 2023 00:00:00 +0530 Mon, 24 Apr 2023 09:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436913 Professional fees paid to a German partnership firm were held not to fall under Article 14 of the India-Germany DTAA because that provision applies only to income derived by an individual. The services were also not managerial, technical or consultancy services within Article 12(4), so the payment was not fee for technical services. In the absence of a treaty provision taxing the receipt otherwise, it was treated as business profits taxable in India only if attributable to a permanent establishment or fixed base, neither of which was shown. No withholding obligation arose, and the section 40(a)(i) disallowance was deleted. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436913