The Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 19 June 2012 in the case of Andaman Sea Food Private Limited (ITA No. 1412/Kol/2011) where it held that consultation charges are not taxable as business profits in absence of a permanent establishment (PE) under article 5 of the India - Singapore Income Tax Treaty (1994) (the Treaty) nor as technical se…