https://www.taxtmi.com/caselaws?id=59926 Treaty provisions under the Indo-Austrian DTAA prevailed over the Act to the extent they were more beneficial under section 90(2). On the facts, consultancy services were treated as rendered in India because the consultant visited the Indian factory, examined machinery, and advised on remedial measures; background work done abroad did not change that character. The payment was therefore taxable in India under Article XIV, so denial of tax deduction at source on the footing of non-taxability was not justified. The record, however, did not establish whether the remuneration was subject to Austrian tax, and that factual condition required verification for complete exemption under Article XIV(2). en-us Tue, 26 Feb 2002 00:00:00 +0530 Sat, 01 Jan 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59926 Treaty provisions under the Indo-Austrian DTAA prevailed over the Act to the extent they were more beneficial under section 90(2). On the facts, consultancy services were treated as rendered in India because the consultant visited the Indian factory, examined machinery, and advised on remedial measures; background work done abroad did not change that character. The payment was therefore taxable in India under Article XIV, so denial of tax deduction at source on the footing of non-taxability was not justified. The record, however, did not establish whether the remuneration was subject to Austrian tax, and that factual condition required verification for complete exemption under Article XIV(2). Case-Laws Income Tax Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59926