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TMI Blog2014 (5) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the explanation namely, managerial, technical or consultancy services - The services rendered by her are not technical services as defined in the Act - the payment made to Ms Geetha is not taxable either under the Act or the India-Sri Lanka Tax Treaty - the payments falls under Article 14 of the India-Sri Lanka Tax Treaty and even on that account the same is not taxable in India - Regarding the reimbursement of expenses, they are directly linked with her services in Sri Lanka for the applicant – the reimbursement of the expenses will also not be taxable in India under the provision of the Act or under India-Sri Lanka Tax Treaty – Decided in favour of Assessee. - A.A.R. Nos. 1110 of 2011 - - - Dated:- 30-4-2014 - Dr. Arijit Pasayat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case and in law payment to Ms Geetha Kumararaja (hereinafter referred to as Ms Geatha ) in her bank account in Sri Lanka, of monthly remuneration of retainer fees for services rendered in Sri Lanka should be subjected to tax deduction under the income tax act, in India? 2) Whether on the facts and in the circumstances of the case and in law fixed monthly sum paid to Ms Geetha in reimbursement of expenses on storage space, telephone and internet should be subjected to tax deduction under the income tax act, in India? 3) Whether on the facts and in the circumstances of the case and in the law fixed monthly sum paid to Ms. Geetha in reimbursement of expenses for local conveyance should be subjected to tax deductio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso entitled to claim the benefit of Article 14 of the DTAA in respect of income derived from her professional services and activities of an independent character. As per Article 14 of the India-Sri Lanka DTAA, her income is taxable only in the country in which she was rendering the services as a resident in Sri Lanka. Being resident of Sri Lanka and non-resident the remuneration received by her is not taxable in India both under section 5(2) and section 9(1)(vii) of the Act and Article 14 of the DTAA of India-Sri Lanka DTAA. It is urged that as her income is not taxable in India there is no liability on the applicant to deduct tax at source over making payment of the remuneration to Ms Geetha. 4. The Revenue contested the submission mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es covering Indian School books, OXED and allocated HE titles. Purpose of the Job To achieve the given sales collection targets on time. Principal Accountabilities To grow existing market share by maximizing adoptions and developing new markets. To enhance OUP S Brand image. To maintain develop good relations with customers trade. To ensure effective use of all marketing resources tool to maximize sales. To grow school business by promoting Oxed AND Indian school books in international and Sri Lankan Board schools across Sri Lanka. Main duties and responsibilities To cover higher education universities across the island promote OUP books. Providing value added services i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsultancy services (including the provision of the services of technical or other personnel) but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient or consideration which would be income of the recipient chargeable under the head Salaries . The services rendered by Ms Geetha do not fall under any of the items mentioned in the explanation namely, managerial, technical or consultancy services. The services rendered by her are, therefore, not technical services as defined in the Act. There is no dispute regarding status of Ms Geetha that is resident in Sri Lanka and non-resident in India and the services rendered outside India. The payments are made in Sri Lanka. We agree with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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