https://www.taxtmi.com/caselaws?id=63173 An appeal against a direction for tax deduction at source under section 195(2) was treated as maintainable because the statutory right of appeal was recognised under section 248. On the substantive tax issue, remittance for design and documentation supplied by a foreign contractor was characterised separately from the wider plant-setting contract and treated as royalty, since the materials embodied information derived from industrial, commercial or scientific experience. The payment was therefore regarded as taxable in India and subject to withholding tax under the relevant treaty and domestic law. The absence of a permanent establishment in India did not prevent taxation of the royalty component. en-us Wed, 18 Jul 1990 00:00:00 +0530 Tue, 22 Feb 2011 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63173 An appeal against a direction for tax deduction at source under section 195(2) was treated as maintainable because the statutory right of appeal was recognised under section 248. On the substantive tax issue, remittance for design and documentation supplied by a foreign contractor was characterised separately from the wider plant-setting contract and treated as royalty, since the materials embodied information derived from industrial, commercial or scientific experience. The payment was therefore regarded as taxable in India and subject to withholding tax under the relevant treaty and domestic law. The absence of a permanent establishment in India did not prevent taxation of the royalty component. Case-Laws Income Tax Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63173