Case Law Details
AAR Ruling: Architectural services provided by a limited partnership is liable to tax as “fees for technical / included services” as per the provisions of India- US Double Taxation Avoidance Agreement [HMS Real Estate Pvt. Ltd. (A.A.R. No. 832 of 2009)].
Facts:
HMS Real Estate Pvt. Ltd. (applicant) is an Indian company engaged in the business of development and management of commercial real estate. The applicant proposed to construct an international quality commercial office/ hotel complex in Gurgaon. For this purpose, the applicant has entered into an agreement with Hellmuth, Obata + Kassabaum L.P. (HOK), a limited partnership, which is a resident of USA, for provision of Architectural Design Services. Pursuant to the said agreement, M/s RSP Architects Planners and Engineers Pvt. Ltd. (RSP) have been appointed as an associate architect. HOK and RSP are to work jointly and on a co-operative basis in order to perform the entire design, construction documents and construction administration for the Project. Each of them would be responsible for their share of work but jointly responsible for providing the entire design, construction documents and construction administration services necessary to complete the Project.
The scope of work under the agreement can be summarised as follows:
a) Development of program and master plan concept Design;
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We have similar kind of case but the recepient is a firm of companies. Would those are also covered by Article 15 of India – uS tax treaty.
pls guide.
thanks abhishek