https://www.taxtmi.com/caselaws?id=752292 A non-resident Canadian assessee with no permanent establishment in India was not taxable under the presumptive regime of section 44BB because the India-Canada DTAA, being more beneficial, prevailed and section 44BB was treated as a computation provision rather than an overriding charging provision. Once the receipts were outside Indian taxability as business income, alternative characterisation as royalty or fees for technical services did not survive. Interest under section 234B was also not leviable because the relevant income was subject to tax deduction at source in the payer's hands, so no advance-tax default arose for the non-resident. en-us Fri, 03 May 2024 00:00:00 +0530 Tue, 07 May 2024 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752292 A non-resident Canadian assessee with no permanent establishment in India was not taxable under the presumptive regime of section 44BB because the India-Canada DTAA, being more beneficial, prevailed and section 44BB was treated as a computation provision rather than an overriding charging provision. Once the receipts were outside Indian taxability as business income, alternative characterisation as royalty or fees for technical services did not survive. Interest under section 234B was also not leviable because the relevant income was subject to tax deduction at source in the payer's hands, so no advance-tax default arose for the non-resident. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752292