Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold

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....Receipts for supply of drawings and designs were held not taxable in India because a coordinate bench in the taxpayer's own case had accepted non-taxability; additions were directed to be deleted. Consideration for supervision of erection and commissioning for a period of less than six months was held to constitute fees for technical services under domestic law and Article 12(4) of the India-Germany DTAA; it was therefore taxable in India irrespective of PE. For AY 2020-21, where supervisory activity exceeded six months, a PE was established and income had to be computed under Article 7 on a net basis; as the AO gave no reasons to reject audited books showing a loss, no income was taxable from that activity. Interest under section 234B was consequential and section 234C was chargeable only on returned income. - ITAT....