OrbitaxTreaty between India and Thailand – Indian decision on taxability of sale of designs and drawings, and whether tax treaty can give rise to taxing right
|Treaty Development|India-Thailand
The Indian Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 4 July 2008 in the case of Parsons Brinckerhoff India Pvt. Ltd. v. Assistant Director of Income Tax (2008-TIOL-375-ITAT-DEL) on whether the payment for an outright sale/supply of drawings and designs would be taxable in India as "royalty" and whether the payment can be taxed in India under a tax treaty even if …
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