https://www.taxtmi.com/caselaws?id=69094 Where a treaty is applicable, its specific provisions prevail over the Income-tax Act, 1961 to the extent they are more beneficial to the assessee. Payments for technical consultancy, design work, calculations, drawings, modification work and related assistance rendered outside India, without any right to use the foreign collaborator's proprietary rights, are treated as fees for technical services and not royalty under the India-Austria treaty. On that basis, no tax was required to be deducted at source by the Indian payer, and interest under section 201(1A) did not arise because there was no default under the withholding provisions. en-us Fri, 28 May 1999 00:00:00 +0530 Fri, 27 Dec 2024 17:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69094 Where a treaty is applicable, its specific provisions prevail over the Income-tax Act, 1961 to the extent they are more beneficial to the assessee. Payments for technical consultancy, design work, calculations, drawings, modification work and related assistance rendered outside India, without any right to use the foreign collaborator's proprietary rights, are treated as fees for technical services and not royalty under the India-Austria treaty. On that basis, no tax was required to be deducted at source by the Indian payer, and interest under section 201(1A) did not arise because there was no default under the withholding provisions. Case-Laws Income Tax Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69094