https://www.taxtmi.com/caselaws?id=466655 Design and engineering fees, FOB supplies, permanent establishment, tax deduction at source under section 195, and liability for advance tax and interest under section 234B were the main issues discussed. The note refers to application of Board Circular No. 1829 in the context of taxability of such fees in India and the related withholding and advance-tax consequences for a non-resident assessee. It also records that similar issues in the assessee's own earlier matter had already been rejected, and that the present appeal was dismissed on that basis. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 16 Feb 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466655 Design and engineering fees, FOB supplies, permanent establishment, tax deduction at source under section 195, and liability for advance tax and interest under section 234B were the main issues discussed. The note refers to application of Board Circular No. 1829 in the context of taxability of such fees in India and the related withholding and advance-tax consequences for a non-resident assessee. It also records that similar issues in the assessee's own earlier matter had already been rejected, and that the present appeal was dismissed on that basis. Case-Laws Income Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466655