| COURT: | ITAT Delhi |
| CORAM: | A. T. Varkey (JM), R. S. Syal (AM) |
| SECTION(S): | Article 13(4), Article 15 |
| GENRE: | Domestic Tax, International Tax |
| CATCH WORDS: | Fees for technical services, independent personal services, make available |
| COUNSEL: | Ravi Sharma |
| DATE: | July 8, 2015 (Date of pronouncement) |
| DATE: | July 27, 2015 (Date of publication) |
| AY: | 2009-10 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| Articles 13 & 15 of DTAA: Law on whether if a sum cannot be assessed as "fees for technical services" under the "make available" clause of Article 13, it can still be assessed as "Independent personal services" under Article 15 explained | |
The assessee’s contention that since the services contracted for the by the assessee with non-residents fall within the meaning of Article 13 but get excluded because of not `making available’ any technical knowledge etc., then such services cannot be once again considered under Article 15 is not acceptable. The precise question is that which of the two Articles, namely, 13 or 15, should have primacy in the facts and circumstances as are instantly prevailing?
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