https://www.taxtmi.com/caselaws?id=761826 Marketing and sales-related fees paid to foreign entities required fresh examination of their tax character under the Income-tax Act and the applicable DTAA. The material questions were whether the services were rendered in India, whether the recipients had a permanent establishment in India, and whether the payments were fees for technical services or business profits. Because these aspects had not been fully tested by the lower authorities, the disallowance under section 40(a)(i) for alleged non-deduction of tax at source was set aside and the matter was restored to the Assessing Officer for de novo adjudication. en-us Fri, 18 Oct 2024 00:00:00 +0530 Mon, 18 Nov 2024 08:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761826 Marketing and sales-related fees paid to foreign entities required fresh examination of their tax character under the Income-tax Act and the applicable DTAA. The material questions were whether the services were rendered in India, whether the recipients had a permanent establishment in India, and whether the payments were fees for technical services or business profits. Because these aspects had not been fully tested by the lower authorities, the disallowance under section 40(a)(i) for alleged non-deduction of tax at source was set aside and the matter was restored to the Assessing Officer for de novo adjudication. Case-Laws Income Tax Fri, 18 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761826