https://www.taxtmi.com/caselaws?id=55748 Section 195 requires the payer to determine whether remittances are chargeable in the recipient's hands, and section 248 allows an appeal by a person who has deducted and paid tax while denying liability to deduct. The appellate authorities can examine chargeability for this limited purpose. On the treaty issue, receipts paid to a foreign consortium leader for coordination, supervision, technical advice, management and performance assurance were treated as taxable in India, not as industrial or commercial profits, particularly in the absence of a permanent establishment. Grossing up at the deduction stage was rejected, and the applicable withholding rate was left for fresh determination. en-us Mon, 29 Jun 1981 00:00:00 +0530 Mon, 29 Nov 2010 17:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55748 Section 195 requires the payer to determine whether remittances are chargeable in the recipient's hands, and section 248 allows an appeal by a person who has deducted and paid tax while denying liability to deduct. The appellate authorities can examine chargeability for this limited purpose. On the treaty issue, receipts paid to a foreign consortium leader for coordination, supervision, technical advice, management and performance assurance were treated as taxable in India, not as industrial or commercial profits, particularly in the absence of a permanent establishment. Grossing up at the deduction stage was rejected, and the applicable withholding rate was left for fresh determination. Case-Laws Income Tax Mon, 29 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55748