https://www.taxtmi.com/caselaws?id=464722 Service tax and VAT collected as statutory pass-through levies were held outside gross receipts for presumptive taxation under section 44BB, because they are not consideration for services but amounts remitted to the Government. Interest on income-tax refund was held taxable under Article 11 of the Indo-Cyprus DTAA at the treaty rate, since it was not effectively connected with a permanent establishment on either the asset test or activity test. The revenue's challenge failed on both issues, and relief was granted to the assessee on the cross-objection. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 11 Nov 2025 19:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464722 Service tax and VAT collected as statutory pass-through levies were held outside gross receipts for presumptive taxation under section 44BB, because they are not consideration for services but amounts remitted to the Government. Interest on income-tax refund was held taxable under Article 11 of the Indo-Cyprus DTAA at the treaty rate, since it was not effectively connected with a permanent establishment on either the asset test or activity test. The revenue's challenge failed on both issues, and relief was granted to the assessee on the cross-objection. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464722