taxable in India as it is covered under Article 8(2) read with Article
8(1) of India - France DTAA. Accordingly, the additions made ... business of
operating aircraft in international traffic, as per Article 8(1) read
with Article 8(4) of India - France DTAA. Therefore, we uphold
276/- are
effectively connected with the admitted PE and is accordingly to
be taxed as business income, in view of the provisions of Article ... 276/- would partake character
of fees for technical services as per the provisions of Article 13
(4) (c) of the India-UK Double Taxation Avoidance
from the definition of 'PE' as given under article 5 ,
sub-article (2)(i) includes furnishing of services including
consultancy services ... period between 10 to 27 days. Accordingly even
under sub-article (2)(i) of Article 5 , The services rendered
by the foreign consultants cannot
these attributes to interpret the meaning of business for the
purposes of Article 7 of the India-USA DTAA which is clearly misplaced. He
arrived ... Alpine Solvex
Ltd. (2005) 276 ITR 92 (MP) is also distinguishable on facts.
7.2 The relevant extract of Article 7 of the India-USA DTAA
adjudicated the issue invoking the nondiscrimination
clause in terms of article 24(3) of the Double Tax Avoidance Agreement
(DTAA) between India and Japan, following ... case of CIT versus Herbalife International
India Private Limited , 384 ITR 276 and deleted the disallowance under
section
case of M/s Herbalife International India Limited
reported in 384 ITR 276 (Del). I
2. That on facts ... erred in
holding/upholding that the benefit of non-
discrimination as per Article 24(3) of the Double
Taxation Avoidance Agreement ('DTAA') between
contention, the ld. counsel for the assessee placed reliance on
Article 25 of India-Italy DTAA, which contains non-discrimination
clause. In support ... case of CIT vs. Herbal
Life International P. Ltd. : 384 ITR 276 supported by the decision of the
co-ordinate bench in the case
Betts Hartley Huett and Co.
Ltd., vs. CIT (supra). As per Article 7(3) of DTAA as referred ... other charges for specific services
performed by the Head Office. In fact. Article-7(3) allows as
deduction expenses which are incurred for the purpose
taxes due are collected (see S.R. Kosti v CIT (Guj ) ( 2005) 276 ITR
165, C.P.A. Yoosuf ... held that there
cannot be any estoppel against the statute. Article 265 of the
Constitution of India in unmistakable terms provides that no tax
shall
provides of both the non-resident
assessee's and as per Article 7 of the DTAA between India and USA, business
profit shall ... establishment and thus their
income from the assessee company was covered by Article 7 and was taxable in
their respective contracting states
