https://www.taxtmi.com/caselaws?id=59336 An applicable double taxation avoidance agreement prevails over the Income-tax Act under section 90(2) where it is more beneficial to the assessee. On the facts, amounts said to relate to technical services were not taxable in India because no services were found to have been rendered in India; any services were to be performed in Austria. The receipt was also treated as export proceeds carrying industrial or commercial profits, which were taxable in India only if attributable to a permanent establishment there. As no permanent establishment in India was shown, the addition was held unsustainable. en-us Thu, 30 Sep 2004 00:00:00 +0530 Tue, 28 Dec 2010 18:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59336 An applicable double taxation avoidance agreement prevails over the Income-tax Act under section 90(2) where it is more beneficial to the assessee. On the facts, amounts said to relate to technical services were not taxable in India because no services were found to have been rendered in India; any services were to be performed in Austria. The receipt was also treated as export proceeds carrying industrial or commercial profits, which were taxable in India only if attributable to a permanent establishment there. As no permanent establishment in India was shown, the addition was held unsustainable. Case-Laws Income Tax Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59336