https://www.taxtmi.com/caselaws?id=66828 Payments to a non-resident for supplying software personnel were treated as manpower supply charges, not fees for technical or included services under the India-US DTAA, because no technical knowledge, skill, experience, plan or design was made available to the assessee. The treaty's make available requirement was not satisfied, so the more beneficial treaty provisions prevailed over section 9(1)(vii) of the Income-tax Act. As the remittances were not chargeable to tax in India, no obligation to deduct tax at source arose under sections 195, 201(1) and 201(1A), and the demand for default in withholding tax was deleted. en-us Fri, 09 Oct 2009 00:00:00 +0530 Mon, 25 Sep 2023 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66828 Payments to a non-resident for supplying software personnel were treated as manpower supply charges, not fees for technical or included services under the India-US DTAA, because no technical knowledge, skill, experience, plan or design was made available to the assessee. The treaty's make available requirement was not satisfied, so the more beneficial treaty provisions prevailed over section 9(1)(vii) of the Income-tax Act. As the remittances were not chargeable to tax in India, no obligation to deduct tax at source arose under sections 195, 201(1) and 201(1A), and the demand for default in withholding tax was deleted. Case-Laws Income Tax Fri, 09 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66828