https://www.taxtmi.com/caselaws?id=59727 Fees for technical services effectively connected with an Indian permanent establishment were treated as business profits under Article 7, but deductions remained subject to domestic law; Section 44D, as a non obstante provision, barred expense deductions for the relevant years, so the receipts were computed on a gross basis. The treaty's 10% cap under Article 12(2) did not apply once Article 12(5) routed the income to Article 7, and the applicable rate was governed by Section 115A. Because tax was deductible at source, no advance tax default arose and interest under Sections 234B and 234C was not chargeable. en-us Fri, 19 Dec 2008 00:00:00 +0530 Tue, 05 Nov 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59727 Fees for technical services effectively connected with an Indian permanent establishment were treated as business profits under Article 7, but deductions remained subject to domestic law; Section 44D, as a non obstante provision, barred expense deductions for the relevant years, so the receipts were computed on a gross basis. The treaty's 10% cap under Article 12(2) did not apply once Article 12(5) routed the income to Article 7, and the applicable rate was governed by Section 115A. Because tax was deductible at source, no advance tax default arose and interest under Sections 234B and 234C was not chargeable. Case-Laws Income Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59727