https://www.taxtmi.com/caselaws?id=793759 Receipts earned by a Germany tax resident from Indian companies for market support, business development and advisory services were treated as independent professional services under Article 14 of the India-Germany DTAA. The Tribunal held that the services were rendered from Germany in the individual capacity of the assessee, without any fixed base or permanent establishment in India and with presence in India below the treaty threshold. On those facts, the income was not taxable in India as fees for technical services under section 9(1)(vii) or Article 12, because Article 14, being the specific treaty provision, prevailed over the general FTS clause. The substantive additions were deleted, subject to limited factual verification where noted. en-us Fri, 19 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 17:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793759 Receipts earned by a Germany tax resident from Indian companies for market support, business development and advisory services were treated as independent professional services under Article 14 of the India-Germany DTAA. The Tribunal held that the services were rendered from Germany in the individual capacity of the assessee, without any fixed base or permanent establishment in India and with presence in India below the treaty threshold. On those facts, the income was not taxable in India as fees for technical services under section 9(1)(vii) or Article 12, because Article 14, being the specific treaty provision, prevailed over the general FTS clause. The substantive additions were deleted, subject to limited factual verification where noted. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793759