https://www.taxtmi.com/caselaws?id=60702 An appeal against an intimation under section 139(9) and refusal of refund was treated as maintainable because the assessee had filed the return with a refund claim and the intimation operated as a refusal of refund. The return was held valid notwithstanding absence of the tax audit report under section 44AB, since it was filed for refund purposes, showed nil income, and the assessee was not shown to be carrying on taxable business activity in India. Technical service fees received by the non-resident were held not taxable in India because the services were rendered in Austria, no permanent establishment or Indian activity was shown, and the India-Austria DTAA prevailed over the general deeming provisions of the Income-tax Act. en-us Mon, 24 Nov 1997 00:00:00 +0530 Fri, 07 Jan 2011 17:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60702 An appeal against an intimation under section 139(9) and refusal of refund was treated as maintainable because the assessee had filed the return with a refund claim and the intimation operated as a refusal of refund. The return was held valid notwithstanding absence of the tax audit report under section 44AB, since it was filed for refund purposes, showed nil income, and the assessee was not shown to be carrying on taxable business activity in India. Technical service fees received by the non-resident were held not taxable in India because the services were rendered in Austria, no permanent establishment or Indian activity was shown, and the India-Austria DTAA prevailed over the general deeming provisions of the Income-tax Act. Case-Laws Income Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60702