https://www.taxtmi.com/caselaws?id=796694 Retrospective expansion of taxability for offshore technical-service payments under Section 9(1)(vii) cannot displace relief available under the law in force when the payments were made. The Finance Act, 2010 Explanation removed the requirement that services be rendered in India and substantively widened the charging provision; it therefore operates prospectively where retrospective application would create a fresh tax liability or remove vested benefits. A later legislative amendment does not justify review of a concluded decision. Treaty protection under Article 12(4) of the India-USA DTAA remains available where more beneficial under Section 90(2), and withdrawal of beneficial Board circulars operates prospectively. en-us Thu, 06 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796694 Retrospective expansion of taxability for offshore technical-service payments under Section 9(1)(vii) cannot displace relief available under the law in force when the payments were made. The Finance Act, 2010 Explanation removed the requirement that services be rendered in India and substantively widened the charging provision; it therefore operates prospectively where retrospective application would create a fresh tax liability or remove vested benefits. A later legislative amendment does not justify review of a concluded decision. Treaty protection under Article 12(4) of the India-USA DTAA remains available where more beneficial under Section 90(2), and withdrawal of beneficial Board circulars operates prospectively. Case-Laws Income Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796694