https://www.taxtmi.com/caselaws?id=312555 Commission paid to a non-resident export agent was examined for possible treatment as fees for technical services under Article 12 of the Indo-Belgium DTAA, with corresponding disallowance under section 40(a)(i) if tax was not deducted at source. The analysis turned on whether the payment was merely commission for export order procurement or fell within the treaty's wider technical or managerial services wording. The most favoured nation clause in the Indo-Belgium DTAA Protocol also required verification, including whether the India-UK treaty's narrower definition affected Article 12. The matter was therefore restored for fresh examination of the treaty provisions. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 24 Feb 2024 06:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312555 Commission paid to a non-resident export agent was examined for possible treatment as fees for technical services under Article 12 of the Indo-Belgium DTAA, with corresponding disallowance under section 40(a)(i) if tax was not deducted at source. The analysis turned on whether the payment was merely commission for export order procurement or fell within the treaty's wider technical or managerial services wording. The most favoured nation clause in the Indo-Belgium DTAA Protocol also required verification, including whether the India-UK treaty's narrower definition affected Article 12. The matter was therefore restored for fresh examination of the treaty provisions. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312555