https://www.taxtmi.com/caselaws?id=750707 A Mauritius resident's technical collaboration fees were examined under the India-Mauritius treaty for a year when the treaty had no specific article taxing fees for technical services. The tribunal noted that the later inserted treaty provision could not operate retrospectively and that the assessee had no permanent establishment in India. On that basis, the receipts were treated as business profits under the treaty, and business profits of a non-resident are taxable in India only if a permanent establishment exists. The attempt to tax the receipts under section 9(1)(vii) read with section 115A was held unsustainable in view of the treaty position and binding precedents, so the addition did not survive. en-us Tue, 26 Mar 2024 00:00:00 +0530 Mon, 10 Jun 2024 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750707 A Mauritius resident's technical collaboration fees were examined under the India-Mauritius treaty for a year when the treaty had no specific article taxing fees for technical services. The tribunal noted that the later inserted treaty provision could not operate retrospectively and that the assessee had no permanent establishment in India. On that basis, the receipts were treated as business profits under the treaty, and business profits of a non-resident are taxable in India only if a permanent establishment exists. The attempt to tax the receipts under section 9(1)(vii) read with section 115A was held unsustainable in view of the treaty position and binding precedents, so the addition did not survive. Case-Laws Income Tax Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750707