The Tribunal held that the reference by Dispute Resolution Panel to OECD commentary in the context of the model tax treaty that the Formula One driver was in the nature of an athlete had to be considered. That the assessee was not in a position to provide details as to the actual duration of the drivers’ stay in India in connection with the race, the time taken for preparation, finalization and conclusion and the certificate of the drivers’ arrival in India and departure in relation to the event. These were crucial aspects and had not been examined by the authorities below. The matter was to be remanded to the Assessing Officer for examination. It was held that the reference by the Dispute Resolution Panel to the receipts being in the nature of income derived from service of personal activities of racing car drivers in India fell under article 16 of the DTAA between India and Switzerland which deals with the issue of artists and athletes. This aspect was also to be remanded to the Assessing Officer and the assessee shall be granted an opportunity to give the submissions in this regard. Further it stated that as regards the other aspects held adversely against the assessee regarding absence of information which have led to adverse inference being drawn, an opportunity was to be granted to the assessee to comply.  (AY.  2012-13, 2013-14)