Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 217 - AT - Income TaxPurchase of software product - Indo-Singapore Treaty - assisting in modification and implementation of software purchased treated as a royalty payment –Held that:- Taxability of amount u/s 9(1)(vi) of the Act has not decided - if taxability is not attracted as per section 9 of the Act, then notwithstanding any positive provision in the DTAA including such payment within the ambit of 'Royalty' or 'Fees for technical services', no tax can be charged on the total income of the non-resident - if the charge is not attracted, there can be no question of any deduction of tax at source or treating the assessee as in default - matter is restored to the file of the CIT for examining - appeals are allowed for statistical purposes
|