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2012 (8) TMI 647 - ITAT, MUMBAIIndo UAE DTAA - Non-deduction of tax from payments made towards fees for registration of trade-mark applications in UAE to Emirates Advocates - Revenue contended the same to be ‘fees for technical services’ and applicability of Section 195 - Held that:- Nowhere from the records it can be found as to what was the nature of services which were rendered by ‘Emirates Advocates’. Merely stating that this was for the purpose of registration of trade-mark application and, therefore, it is in the nature of professional services, cannot be upheld. The exact nature of services has to be seen from the document. Even if the benefit has to be taken under Article 4 of the Indo UAE Treaty, then it is essential that ‘tax residency certificate’ issued by the competent authority of Govt. of UAE is required and not any certificate from the payee itself. Such a ‘Tax Residency Certificate’ has not been filed before the authorities below. Thus, matter needs to be restored back to the file of the AO to examine the issue afresh and for de novo verification - appeal of assessee allowed for statistical purposes.
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