https://www.taxtmi.com/caselaws?id=63270 Technical assistance under a know-how arrangement was treated as fees for included services rather than business profits attributable to a permanent establishment in India. The services were limited to implementation of know-how and supervision to ensure that plant and equipment were erected according to the supplier's specifications; this did not amount to supervision of a building, construction, installation or assembly project for permanent establishment purposes. Reading the treaty business-profits and fees-for-included-services provisions together, the exclusion in the business-profits article operated where no permanent establishment existed in India. On those facts, the concessional 10% deduction applied and the higher 30% rate was not applicable. en-us Tue, 05 Feb 2002 00:00:00 +0530 Fri, 28 Jan 2011 18:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63270 Technical assistance under a know-how arrangement was treated as fees for included services rather than business profits attributable to a permanent establishment in India. The services were limited to implementation of know-how and supervision to ensure that plant and equipment were erected according to the supplier's specifications; this did not amount to supervision of a building, construction, installation or assembly project for permanent establishment purposes. Reading the treaty business-profits and fees-for-included-services provisions together, the exclusion in the business-profits article operated where no permanent establishment existed in India. On those facts, the concessional 10% deduction applied and the higher 30% rate was not applicable. Case-Laws Income Tax Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63270