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1 - 10 of 32 (0.28 seconds)Article 16 in Constitution of India [Constitution]
Article 15 in Constitution of India [Constitution]
Article 12 in Constitution of India [Constitution]
Granite Services International India ... vs Dcit, New Delhi on 19 June, 2018
In view of the above decision and discussion, we are of the
considered view that rendering of services by Rosamond Freeman-
Attwood during the material period will be covered by "Independent
Personal Services" as it is similar to the nature of services mentioned
therein. These services as referred in Article 14 of India Srilanka Tax
Treaty and Article 16 of India Kenya Tax Treaty are those in which out of
special field of knowledge and learning a person develops an expertise to
which he adds her/his exclusivity and thus becomes eligible to convert
special knowledge into a special services. Thus, there is sufficient
justification to accept the services availed by the assessee to be from
24 ITA No.2844/Del/2019
Independent Personal Services. Then assessee has submitted a copy of
declaration dated 20.07.2012 made by Rosamond Freeman Attwood as
appearing at page no. 114 of the paper book declaring that stay in India
during the relevant financial year did not exist the threshold of 120 days.
Further, in case of India Sri Lanka DTAA there was no provision for
taxing the "Fees for Technical Services" during the said period and since a
non-resident had no PE in India, the payment could not be taxable in
India.
Section 114 in The Income Tax Act, 1961 [Entire Act]
S. A. Builders Ltd. .. Petitioner vs Commissioner Of Income Tax (Appeals) ... on 14 December, 2006
7. We have heard both the parties and perused the materials available
on record. The Ld. CIT(A) deviated from its predecessor dated 13.10.2016
order for AY 2012-13 on the ground that FFC had reported profits in the
current year. However, the Hon'ble Apex court in the case of S.A.
Builders Ltd. vs CIT 288 ITR 1 has defined commercial expediency as
under:-
Susanto Purnamo, , Ahmedabad vs Assessee on 4 August, 2016
On the other hand, in the case of Susanto Purnamo vs ITO
[2016] taxmann.com 108, the Co-ordinate Bench of the Tribunal
Ahmeadad, quoting the decision of the Co-ordinate Bench of the Kolkata
Tribunal in the case of Graphite India Ltd Vs DCIT [(2002) 86 ITD 384
(Kol)] held that the specific professions set out in Article 15 of the Indo US
Tax Treaty relating to "Independent Personal Services" which is similar
worded as Article 14 of India Srilanka Tax Treaty and Article 16 of India
Kenya Tax Treaty held that a specific professions set out therein are only
illustrative and not exhaustive. The relevant discussion in para no.7 and
8 are read as under:-