https://www.taxtmi.com/caselaws?id=59725 The Tribunal partly allowed the appeals, modifying the CIT(A)'s orders and remanding the matter to the AO for fresh adjudication. It upheld the CIT(A)'s decision on the tax rate for technical services where no PE existed, applying a 10% rate under Article 12(2) of the DTAA for certain projects. The Tribunal ruled against the Revenue on the issue of interest under Section 234B, stating it could not be charged when tax was deductible at source under Section 195. Additionally, the Tribunal clarified the determination of the six-month period for PE should be contract-specific. en-us Wed, 07 Jan 2009 00:00:00 +0530 Thu, 30 Nov 2023 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59725 The Tribunal partly allowed the appeals, modifying the CIT(A)'s orders and remanding the matter to the AO for fresh adjudication. It upheld the CIT(A)'s decision on the tax rate for technical services where no PE existed, applying a 10% rate under Article 12(2) of the DTAA for certain projects. The Tribunal ruled against the Revenue on the issue of interest under Section 234B, stating it could not be charged when tax was deductible at source under Section 195. Additionally, the Tribunal clarified the determination of the six-month period for PE should be contract-specific. Case-Laws Income Tax Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59725