Case Law Details
Case Name : DCIT Vs Force Motors Ltd. (ITAT Pune)
Related Assessment Year : 2004-05
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DCIT Vs Force Motors Ltd. (ITAT Pune)
During the First Appellate Proceedings before the Ld. CIT(Appeals), it was submitted by the assessee that payments were made to technical consultants from Japan, Germany and Italy. The assessee submitted that these consultants are not residents of India and further their stay in India was less than the periods specified in the respective DTAA agreements with those countries for the technical fee to be treated as taxable in India. The assessee relied on the Article 14 of the German DTAA,
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