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TMI Blog2019 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the technical knowledge, therefore, the provisions of the Income Tax Act would not stand attracted in the transactions in question. The issue stands sq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Abhivadya Sood, Advocate ORDER KRISHNA MURARI, CHIEF JUSTICE ( Oral) : Heard learned counsel for the parties. Following substantial question of law arises for adjudication in this appeal:- Whether, on the facts and in the circumstances of the case, the Hon&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outside India, as the case may be, under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the extent they are more beneficial to that assessee . In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Government to issue a notification for implementation of the terms of a double taxation avoidance agreement. When that happens, the provisions of such an agreement, with respect to cases to which where they apply, would operate even if inconsistent with the provisions of the Income-tax Act. We approve of the reasoning in the decisions which we have noticed. If it was not the intention of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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