https://www.taxtmi.com/caselaws?id=59714 A German limited partnership was treated as a resident entitled to India-Germany DTAA benefits because the treaty covered entities treated as taxable units and expressly included German trade tax within the covered taxes; the lower withholding rate on royalty and fees for technical services therefore applied under Article 12. The reasoning emphasised that clear treaty text prevails over external commentary, and that treaty relief is available where the entity is liable to tax by reason of residence or similar criteria. On interest, a non-resident recipient subject to tax deduction at source was not liable for section 234B interest because tax deductible at source had to be reduced while computing advance tax, so no advance-tax default arose. en-us Fri, 04 Jul 2008 00:00:00 +0530 Fri, 20 Jul 2012 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59714 A German limited partnership was treated as a resident entitled to India-Germany DTAA benefits because the treaty covered entities treated as taxable units and expressly included German trade tax within the covered taxes; the lower withholding rate on royalty and fees for technical services therefore applied under Article 12. The reasoning emphasised that clear treaty text prevails over external commentary, and that treaty relief is available where the entity is liable to tax by reason of residence or similar criteria. On interest, a non-resident recipient subject to tax deduction at source was not liable for section 234B interest because tax deductible at source had to be reduced while computing advance tax, so no advance-tax default arose. Case-Laws Income Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59714