https://www.taxtmi.com/caselaws?id=64700 Payments to a Danish company for studies and tests were treated as technical fees, not royalty, because there was no transfer of technical know-how or right to use any property or asset. On the available material, the receipts would ordinarily fall within the foreign enterprise's commercial profits and would not be chargeable in India absent a permanent establishment. The lower authority's characterization was not accepted in full, and the matter was remanded for reconsideration of the relevant double taxation agreement and the Board's clarifications, with a fresh decision after hearing the parties. en-us Wed, 23 Mar 1988 00:00:00 +0530 Wed, 09 Feb 2011 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64700 Payments to a Danish company for studies and tests were treated as technical fees, not royalty, because there was no transfer of technical know-how or right to use any property or asset. On the available material, the receipts would ordinarily fall within the foreign enterprise's commercial profits and would not be chargeable in India absent a permanent establishment. The lower authority's characterization was not accepted in full, and the matter was remanded for reconsideration of the relevant double taxation agreement and the Board's clarifications, with a fresh decision after hearing the parties. Case-Laws Income Tax Wed, 23 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64700