Outotec (Finland) Oy vs DCIT

Authority: ITAT Tribunal/Court: Kolkata Date: 2019-05-31 AY: 2015-16 Section: 9(1)(vi), 14, 144C(13) Acts: Income Tax Act 1961, India-Finland Double Taxation Avoidance Agreement (DTAA) Result: Assessee Citation: 619Taxpundit54 Justices: J. Sudhakar Reddy AM & S.S. Viswanethra Ravi JM Appeal No: I.T.A. No.2601/Kol/2018
Whether income from sale of designs and drawings to Indian customers constitutes business income not taxable in India due to absence of Permanent Establishment (PE) or royalty/FTS taxable under the Act and DTAA? --- Held: Business income not taxable in India. Whether income from testing and other services rendered outside India is taxable in India as royalty/FTS under the Act and DTAA? --- Held: Not taxable in India as per Article 12(5) of India-Finland DTAA.

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