https://www.taxtmi.com/caselaws?id=448021 Under the pre-Finance Act 2020 text of section 144C(1), a draft assessment order was required only when the Assessing Officer proposed a prejudicial variation in returned income or loss, so no draft order was needed where the returned income was accepted and only the treaty taxability of a receipt was disputed. On the treaty issue, marketing support and research receipts were not fees for included services under Article 12(4)(b) of the India-USA DTAA because the service provider did not make technical knowledge, skill, know-how or processes available to the recipient for independent use; specialised assistance alone was insufficient. The assessment was therefore sustained on jurisdiction, but the addition on service receipts was deleted. en-us Fri, 29 Dec 2023 00:00:00 +0530 Wed, 10 Jan 2024 09:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448021 Under the pre-Finance Act 2020 text of section 144C(1), a draft assessment order was required only when the Assessing Officer proposed a prejudicial variation in returned income or loss, so no draft order was needed where the returned income was accepted and only the treaty taxability of a receipt was disputed. On the treaty issue, marketing support and research receipts were not fees for included services under Article 12(4)(b) of the India-USA DTAA because the service provider did not make technical knowledge, skill, know-how or processes available to the recipient for independent use; specialised assistance alone was insufficient. The assessment was therefore sustained on jurisdiction, but the addition on service receipts was deleted. Case-Laws Income Tax Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448021