2026 (9) TMI 140

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....E S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO For the Petitioners : Sri. E I Sanmathi, Adv. For the Respondent : Smt. Tanmayee Rajkumar, Adv. ORAL ORDER PER: HON'BLE MR. JUSTICE S.G.PANDIT: This writ petition under Articles 226 and 227 of the Constitution of India is by the Revenue questioning order dated 06.08.2010 in AAR.No.845/2009 passed by the Advance Ruling Autho....

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....ervices under the terms of the Service Agreement is in the nature of "fees for technical services" within the meaning of the term in Article 12 of the 'Convention between the Government of Republic of India and the Government of Republic of Singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income' ("the India-Singapore Tax Treaty)?....

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....in the light of the declaration provided by AXA ARC and it does not have a permanent establishment in India in terms of Article 5 of the India-Singapore Tax Treaty, whether the payments received by AXA ARC are chargeable to tax in India? 5. Based on the answer to question (4) above, would the receipts by AXA ARC from BAGI suffer withholding tax under Section 195 of the Act, and at what ra....

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....royalty within the meaning of Article 12 of the India-Singapore Tax Treaty. The said order is under challenge by the Revenue. There was no interim order of stay of the said order of the Advance Ruling Authority. 5. Learned counsel Smt. Tanmayee Rajkumar appearing on behalf of the respondent would submit that no assessment is pending as on this date and would further submit that even if the writ....