https://www.taxtmi.com/caselaws?id=307652 The article explains that a treaty protocol may be read as part of the India-France DTAA and applied through the most favoured nation clause without a separate notification, so the narrower fees for technical services definition in the India-UK treaty, including the make available condition, can restrict taxation. On that basis, management support services that do not make technical knowledge available are not taxable as fees for technical services. It also notes that material obtained by the CIT(A) during further inquiry under appellate powers does not breach Rule 46A, because it is not fresh evidence improperly admitted. The assessee's relief was sustained and the revenue's challenge failed. en-us Fri, 23 Sep 2022 00:00:00 +0530 Wed, 26 Apr 2023 21:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307652 The article explains that a treaty protocol may be read as part of the India-France DTAA and applied through the most favoured nation clause without a separate notification, so the narrower fees for technical services definition in the India-UK treaty, including the make available condition, can restrict taxation. On that basis, management support services that do not make technical knowledge available are not taxable as fees for technical services. It also notes that material obtained by the CIT(A) during further inquiry under appellate powers does not breach Rule 46A, because it is not fresh evidence improperly admitted. The assessee's relief was sustained and the revenue's challenge failed. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307652