Article 1 which is material, reads as under (see [1991] 187 ITR (St.) 102) :
Article 1 : GENERAL SCOPE
1. This Convention shall apply to persons ... present discussion, is in the following terms (see [1991] 187 ITR (St.) 102, 105) :
Article 4 : RESIDENCE
1. For the purposes of this Convention
Article 12(2)(b) of India-US, Article 12(2) of India-Sweden, and Article 13(2) of India-France treaties to the payment made ... under :
(i) India-USA Treaty : As per Article 12(3) of the Indo-US Tax Treaty [(1991) 187 ITR (St) 102], the term 'royalty
Cyrus Investments Pvt. Ltd. & Anr vs Tata Sons Ltd. & Ors on 18 December
Sheraton International Inc. vs Deputy Director Of Income Tax on 4 October, 2006
Equivalent citations
were duly offered to tax, under
article 12 of the India US Double Taxation Avoidance Agreement [(1991) 187 ITR (Stat)
ITA Nos. 386/Mum/2016 ... permanent establishment, are liable to
be taxed on a net basis under article 7 of the Indo US tax treaty. While we are not really
this connection reference was made to para 4 of Article 13 of the DTAA between India and U.K. which defines the term 'fees ... other personnel, but does not include payments for other services mentioned in Article 15 of the said DTAA. It was contended that the definition
plan or technical design.
Article 13(5)
The definitions of fees for technical services in para 4 of this article shall not
include amounts paid ... scientific experience.]"
11. In India-United States DTAA [(1991) 187 TTR (St) 102], Article 12{4 ) and (5) provides as follows :
" Article
they are more beneficial to that assessee; that Article 12 of
the India-US DTAA [187 ITR (Statutes) 102] deals with royalty and fees
included
plan or technical design.
Article 13(5) The definitions of fees for technical services in para 4 of this article
shall not include amounts paid ... scientific experience.]"
11. In India-United States DTAA [(1991) 187 TTR (St) 102], Article 12{4 ) and (5)
provides as follows
Association Vs. Union of India (1989) 4 SCC 187,
when an SLP is summarily dismissed under article 136
of the Constitution, the Court does
