Income from supervisory services rendered in connection with commissioning of a power project is business income in terms of article 7 of Indo-German DTAA rws 44D & 115A

IN THE ITAT DELHI BENCH ‘H’

Voith Siemens Hydro Kraftwerkstechnik Gmbh & Co. KG

Versus

Deputy Director of Income-tax, Circle 2(2), International Taxation

IT APPEAL NO. 5652 (DELHI) OF 2010

[ASSESSMENT YEAR 2007-08]

OCTOBER 19, 2012

ORDER

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