https://www.taxtmi.com/caselaws?id=450839 A writ petition against a withholding-tax certificate was held maintainable because the certificate had been issued with higher-authority approval, making revision under Section 264 an empty formality and the alternative remedy no bar to writ jurisdiction. On the merits, receipts under a reseller arrangement were not treated as fees for technical services under Article 12(3)(b) of the India-Ireland DTAA or Section 9(1)(vii) where the arrangement involved standard cloud-based products on a principal-to-principal basis, with no transfer of intellectual property and no evidence of customised technical or consultancy services. The withholding-tax determination was therefore set aside and remitted for fresh consideration on the correct treaty test. en-us Mon, 11 Mar 2024 00:00:00 +0530 Tue, 18 Feb 2025 10:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450839 A writ petition against a withholding-tax certificate was held maintainable because the certificate had been issued with higher-authority approval, making revision under Section 264 an empty formality and the alternative remedy no bar to writ jurisdiction. On the merits, receipts under a reseller arrangement were not treated as fees for technical services under Article 12(3)(b) of the India-Ireland DTAA or Section 9(1)(vii) where the arrangement involved standard cloud-based products on a principal-to-principal basis, with no transfer of intellectual property and no evidence of customised technical or consultancy services. The withholding-tax determination was therefore set aside and remitted for fresh consideration on the correct treaty test. Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450839