28 June 2012
1. Whether definition of “ Professional Services ” under section 194J and “ Fees for technical services” as per section 9 (1) (vii) are mutually exclusive ? Whether definition provided under section 194J (machinery provision ) be used for section 9 which is chargeability section (Substantive provisions) ?
2. Whether services of lawyer and legal counsel are in the nature of “technical ,managerial or consultancy services”?
3. Whether services provided by professionals can be taxed as “ fees for technical services” under section 9 (1) (vii) if it is in the nature of technical ,managerial or consultancy in nature OR it can be taxed only if there is business connection in India as per section 9 (1) (i) of the Act, 1961?
4. If services of Brazilian law firm (Partnership Firm ) obtained to defend anti – dumping case in relation to export of goods, can it be said that source of income is outside India even after Delhi HC’s adverse judgment in case of Havells India?
15 November 2013
India Brazil DTAA has a unique Article on Independent Personal Services which allows the taxation of fees paid to lawyers based in Brazil by an Indian Company(present case)to be taxable in India.
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