https://www.taxtmi.com/caselaws?id=449782 Treaty non-discrimination clauses under the India-Japan and India-USA DTAAs protected purchase payments to non-residents from disallowance under section 40(a)(i) for AY 2006-07, because domestic law had not yet imposed equivalent disallowance on resident purchase payments. Under section 90(2), the more beneficial treaty treatment applied. Payments to Thailand and Singapore entities without a permanent establishment in India were not chargeable to tax; consequently, section 195(1) did not require tax deduction at source and no related disallowance arose. A question of law could not later be reframed to expand the original reference by adding business connection alongside permanent establishment. en-us Fri, 16 Feb 2024 00:00:00 +0530 Fri, 03 May 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449782 Treaty non-discrimination clauses under the India-Japan and India-USA DTAAs protected purchase payments to non-residents from disallowance under section 40(a)(i) for AY 2006-07, because domestic law had not yet imposed equivalent disallowance on resident purchase payments. Under section 90(2), the more beneficial treaty treatment applied. Payments to Thailand and Singapore entities without a permanent establishment in India were not chargeable to tax; consequently, section 195(1) did not require tax deduction at source and no related disallowance arose. A question of law could not later be reframed to expand the original reference by adding business connection alongside permanent establishment. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449782