https://www.taxtmi.com/caselaws?id=448605 Where the India-Thailand DTAA contains no specific article for fees for technical services, receipts from services rendered by a Thailand resident to Indian group entities do not become taxable in India merely by characterisation as FTS. The income retains the character of business profits under the treaty, and business profits of a non-resident can be taxed in India only if attributable to a permanent establishment in India. As the assessee had no permanent establishment in India, the receipts were not taxable in India under the treaty. The analysis also notes that the absence of taxation in later years supported the consistent treatment of the receipts. en-us Mon, 22 Jan 2024 00:00:00 +0530 Mon, 01 Jun 2026 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448605 Where the India-Thailand DTAA contains no specific article for fees for technical services, receipts from services rendered by a Thailand resident to Indian group entities do not become taxable in India merely by characterisation as FTS. The income retains the character of business profits under the treaty, and business profits of a non-resident can be taxed in India only if attributable to a permanent establishment in India. As the assessee had no permanent establishment in India, the receipts were not taxable in India under the treaty. The analysis also notes that the absence of taxation in later years supported the consistent treatment of the receipts. Case-Laws Income Tax Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448605