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2014 (1) TMI 445 - JHARKHAND HIGH COURTWhether income tax component in technical know how fees is allowable u/s 35AB - Held that:- Following assessee's own case for earlier years [1996 (12) TMI 132 - ITAT PATNA] - The amounts in question payable to M/s. ESW, Austria, were not subject to taxation in India and no deduction of tax at source was called for in the case - As per the D.T.A.A between India and Austria amounts paid to M/s. ESW, Austria, for technical services rendered in Austria were taxable in Austria and not in India - There was no question of deduction of tax at source, from the payments made as M/s. ESW, Austria, did not maintain permanent establishment in India - Decided against Revenue.
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