https://www.taxtmi.com/caselaws?id=461987 Receipts from consulting and engineering services, together with common cost recharge, were examined for characterisation as fees for technical services or royalty under the India-UK DTAA. The Tribunal followed its own earlier year decision in the assessee's case and restored these issues to the Assessing Officer for fresh adjudication on merits. The tax-rate dispute was treated as already covered by the earlier year's relief, and the assessee's claim on that aspect was accepted. The overall effect was partial relief, with the DTAA characterisation questions remitted and the rate application issue resolved in the assessee's favour. en-us Mon, 10 Jan 2022 00:00:00 +0530 Tue, 13 May 2025 19:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461987 Receipts from consulting and engineering services, together with common cost recharge, were examined for characterisation as fees for technical services or royalty under the India-UK DTAA. The Tribunal followed its own earlier year decision in the assessee's case and restored these issues to the Assessing Officer for fresh adjudication on merits. The tax-rate dispute was treated as already covered by the earlier year's relief, and the assessee's claim on that aspect was accepted. The overall effect was partial relief, with the DTAA characterisation questions remitted and the rate application issue resolved in the assessee's favour. Case-Laws Income Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461987