Section 44DA(1) — the law in short
What the courts have decided on section 44DA(1), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Paradigm Geophysical Pty Ltd v CIT (International Taxation)-3
High CourtCuts both waysValidity unconfirmed
For AY 2012-13 the officer moved us out of s.44BB into s.44DA. Does the Finance Act 2010 proviso really do that?
Yes. From 1 April 2011, income falling within the scope of s.44DA(1) is excluded from s.44BB, and if a non-resident's income is royalty or fees for technical services it is taxable under s.44DA or s.115A. But the exclusion only bites if the receipt really is royalty or FTS, and services for a mining or like project are carved out of the FTS definition in Explanation 2 to s.9(1)(vii) altogether.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.