Held, allowing the appeal, that the Tribunal, in the assessee’s case for the AYs 2011-12, 2012-13, 2016-17 and 2017-18 having held that that the assessee did not have any permanent establishment in India, that, accordingly, income earned by the assessee from the refurbishing of the bushes was not taxable in India, the fabrication charges received by the assessee from its associated enterprises did not fall under the purview of fees for technical services.(AY. 2020-21)
Owens Corning Inc. v. Dy. CIT (IT) (2023)104 ITR 47 (SN)(Mum) (Trib)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Receipts of fabrication charges for refurbishing of bushes-Not fees for technical services taxable in India-No permanent establishment in India-DTAA-India-Singapore [S.9(1(i), Art. 12]