Articles 7 of the Indo-Australia DTAA vs. Section 44D on FTS – Delhi High Court Reverses Law

DIT Vs. Rio Tinto Technical Services (HC Delhi) –  The payment in the present case is for furnishing of evaluation report. The fee paid is for the said purpose. To collect and collate the information and furnish evaluation report, the assessee was required and it was necessary to undertake certain tests, mapping and studies. Drilling for tests as to evaluate is to gain information and knowledge.

The payment which is received is for furnishing of information and not ^―business^{‖Please become a Premium member. If you are already a Premium member, login here to access the full content.}