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2011 (4) TMI 120 - AT - Income TaxRevision - DTAA - Fees for technical services (FTS) - assessee is a professionally qualified engineer and giving technical consultancy services to "Sheladia Associates Inc.", a U.S. based company operating its activity in India - There is nothing on record to establish that the assessee had obtained the approval of the Competent Authority in India viz., the Ministry of Finance, Department of Revenue in his individual capacity for availing of the benefit under the DTAA of the remuneration earned by him from the American company - Nature of service rendered by assessee were explained and after discussing the relevant clauses of the DTAA between India and South Africa, it was submitted that as per section 90 of Income-tax Act, provision of DTAA will be applicable to the extent they are beneficial to the assessee and not the provision of Income-tax Act - Since in this case, Assessing Officer has done the same his action cannot be said to be erroneous and prejudicial to the interest of Revenue - Appeal is allowed
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