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2019 (8) TMI 792 - ITAT DELHITDS u/s 195 - payment towards 'fees for technical services' under Article 12 of DTAA with Swiss Confederation - assessee being engaged in manufacturing of master batches and engineering plastic compounds made payment to Dr. Werner Stibal and Hans Peter Meyer both scientists and non-resident Indians, residing in Switzerland - number of days stay in India - no fixed PE in India - HELD THAT:- As decided in assessee's own case Services rendered by Dr. Werner Stibal and Hans Peter Meyer are covered under Article 14 of the DTAA which are independent scientific activities. Moreover, finding on facts have been returned by the coordinate Bench of the Tribunal that the assessee has no fixed PE in India and it is undisputed case of the assessee that both Dr. Werner Stibal and Hans Peter Meyer have not stayed in India for 183 days or more and as such, no tax is required to be deducted at source, hence disallowance made by the AO/confirmed by the ld. CIT (A) is ordered to be deleted. Consequently, the appeal filed by the assessee is hereby allowed.
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