INCOME TAX OFFICER (INTERNATIONAL TAXATION) vs ABOOBUCKER

Authority: ITAT Tribunal/Court: Chennai Date: 2015-12-31 AY: 2006-07 Section: 2(14), 2(e), 143(3), 147, 148 Acts: Income Tax Act 1961, India-US Double Taxation Avoidance Agreement (DTAA) Result: Revenue Citation: (2016) 180 TTJ 0510 (Chennai) : (2016) 141 DTR 0078 (Chennai)(Trib) : (2016) 157 ITD 0717 (Chennai) Justices: CHANDRA POOJARI, AM & G. PAVAN KUMAR, JM Appeal No: ITA No.1793/Mds/2013
Whether payments made to a US architectural firm for designs and drawings constitute 'royalty' or 'fees for included services' under the India-US DTAA, requiring TDS under section 195 of the Income Tax Act 1961 --- Held No.

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