https://www.taxtmi.com/caselaws?id=439808 Foreign tax credit under section 90 was examined for Japanese withholding on professional receipts under the India-Japan DTAA. The Tribunal held that Article 12(4) excludes only payments to an individual for independent personal services under Article 14, so partnership-firm receipts could reasonably be taxed in Japan as fees for technical services. It further applied Article 23(2)(a) to allow Indian credit where the income may be taxed in Japan under the Convention, and treated the Japanese withholding position as a reasonable treaty interpretation. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 04 Aug 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439808 Foreign tax credit under section 90 was examined for Japanese withholding on professional receipts under the India-Japan DTAA. The Tribunal held that Article 12(4) excludes only payments to an individual for independent personal services under Article 14, so partnership-firm receipts could reasonably be taxed in Japan as fees for technical services. It further applied Article 23(2)(a) to allow Indian credit where the income may be taxed in Japan under the Convention, and treated the Japanese withholding position as a reasonable treaty interpretation. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439808