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2012 (9) TMI 624 - HC - Income TaxDTAA between India and Japan - technical services - the sum payable was “Industrial or Commercial Profits” within the meaning of the Article III of the DTAA - permanent establishment - Held that:- technical services were rendered by Toyo through the medium of the technicians. - It is not the assessee's case that the technicians were not answerable to Toyo. Nor is it the assessee's case that there was a separate agreement between the technicians and itself and that the only role played by Toyo was the provision of technicians and not the rendering of technical services through them. - Where technical services are rendered by an enterprise to another, the same falls within the ambit of the expression “technical services” and constitute the rendering of technical services even though the same required technicians to be deputed for carrying out the work. - A view to the contrary would render the working of the DTAA difficult - in favour of Revenue.
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