The assessee earned income from professional services rendered in foreign countries like Japan, Nepal,...

The assessee earned income from professional services rendered in foreign countries like Japan, Nepal, and Singapore. The Income Tax Appellate Tribunal (ITAT) examined the provisions of Article 12 and Article 14 of the India-Japan Double Taxation Avoidance Agreement (DTAA) pertaining to Assessment Year 2017-18. It held that Article 12 of the DTAA provides that income from professional services or other independent activities would be taxable in the resident country, i.e., India. However, clause 4 of Article 12 excludes payments made to individuals for carrying out independent professional services referred to in Article 14 from the definition of 'fees for technical services.' The ITAT concluded that the Japanese tax authorities' decision to..... .....

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