https://www.taxtmi.com/caselaws?id=59571 ITAT BOMBAY-H held that management and selling commissions paid to non-residents in relation to GDR issues constitute fees for technical services under s. 9(1)(vii) and are prima facie taxable in India, creating an obligation to deduct tax under s. 195; however, where no assessment has been made on the payee and the limitation for assessment has expired, the payer cannot be treated as assessee in default under s. 201(1)/(1A). The Tribunal fixed limitation principles: initiation limited to s.149 periods (four/six years) and passing orders within s.153(2) timelines; underwriting commission and reimbursements are non-taxable; DTAA prevails where applicable. Two appeals allowed. en-us Thu, 09 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59571 ITAT BOMBAY-H held that management and selling commissions paid to non-residents in relation to GDR issues constitute fees for technical services under s. 9(1)(vii) and are prima facie taxable in India, creating an obligation to deduct tax under s. 195; however, where no assessment has been made on the payee and the limitation for assessment has expired, the payer cannot be treated as assessee in default under s. 201(1)/(1A). The Tribunal fixed limitation principles: initiation limited to s.149 periods (four/six years) and passing orders within s.153(2) timelines; underwriting commission and reimbursements are non-taxable; DTAA prevails where applicable. Two appeals allowed. Case-Laws Income Tax Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59571