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2005 (8) TMI 670 - AAR - Income TaxAAR/612/2003 Whether in terms of contract RS-1 between DMRC and the consortium, the lump sum price for the works of design, manufacture, supply, testing and commissioning of passenger rolling stock of the Mass Rapid Transport System includes element of fee for technical services as defined in article 13(4) of the Treaty between India and Korea? Whether it would not be incorrect to disintegrate the contract for purposes of taxation of each of the component? Whether the proportion of the lump sum price payable by the DMRC under contract-RS-1-as mentioned against costs centre, ‘G’ and ‘J’ can be regarded as fee for technical services? Whether Fee for technical services cannot be taxed as business profits under article 7 in view of the fact that the FTS is specifically dealt with in article 13(4) of the Treaty? AAR/613/2003 on Whether in terms of contract-RS-1-between the DMRC and the consortium, the lump sum price for the works of design, manufacture, supply, testing and commissioning of passenger rolling stock of the Mass Rapid Transport System includes element of fee for technical services as defined in article 12(4) of the Treaty between India and Japan. Whether it would not be incorrect to disintegrate the contract for purposes of taxation of each of the component? Whether the proportion of the lump sum price payable by the DMRC under contract-RS-1-as mentioned against costs centre, ‘G’ and ‘J’ can be regarded as fee for technical services? Whether Fee for technical services cannot be taxed as business profits under article 7 in view of the fact that the FTS is specifically dealt with in article 12(4) of the Treaty.
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