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2013 (10) TMI 20 - AAR - Income TaxFee for Technical services - DTAA with Singapore - Section 9(1)(vii) of the Income tax - fee paid for training, in-class teaching and on-line teaching - Whether the payments made by the applicant to INSEAD for various services under the terms of the programme partnership agreement is in the nature of "Fees for Technical Services" within the meaning of the term in Article 12 of the Convention between the Govt. of Republic of India and the Govt. of Republic of Singapore for the Avoidance of Double Taxation and the Convention of fiscal evasion with respect to taxes on income' ("the India-Singapore Tax Treaty") and/or under the provisions of Section 9(1)(vii) of the Income tax Act, 1961 – Held that:- payments made by the applicant to INSEAD for services rendered under the terms of Agreement are not in the nature of "Fees for Technical Services" as it falls under the exclusive clause of Article 12.5(c) of the Treaty though the payment for the service may be fees for technical services under the provision of Section 9(1)(vii) of the Indian Income Tax Act, 1961. Withholding of TDS u/s 195 of the Income Tax Act – Held that:- Payments are held to be not taxable in India there is no case for withholding tax under Section 195 of the Income-tax Act, 1961 - Decided in favor of assessee.
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