TaxTMI 
TaxTMI 
2002 (5) TMI 24
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....sed by the Income-tax Appellate Tribunal, dated October 4, 2001. The brief facts which are relevant to dispose of this appeal are recapitulated. The assessee has imported a certain number of printing machines from Rotomac (SPA), Italy, in February, 1987. It had earlier entered into an agreement dated October 9, 1986, with the Italian company for erection, assembly and commissioning of these for wh....
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....d remittance. The learned Commissioner of Income-tax (Appeals) set aside the order of the Assessing Officer and held as under: "If the remittance is clearly covered by article 15 of the agreement and if the period of stay of technicians does not exceed 90 days, then the amount is not to be taxed doubly in both the States and as such there is no question of going to the residuary article No. 23.....
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....egating to 90 days in the relevant fiscal year; or (b) he has a fixed base regularly available to him in that other State for the purpose of performing his activities, but only so much of the income as is attributable to that fixed base. 2. The term 'professional services' includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activitie....