https://www.taxtmi.com/caselaws?id=117613 Article 12(5)(a) of the India-US tax treaty was read contextually, not by importing the widest domestic-law meaning of "property"; on that approach, a sale of know-how was not automatically treated as a sale of property for excluding ancillary training fees, and the issue required fresh examination by the first appellate authority. Training services were treated as technical services covered by article 12(4), and the treaty's memorandum specifically contemplated technical training within fees for included services. Incidental reimbursement was also treated as part of the service consideration. On that basis, the training fees and reimbursement were taxable in India as fees for included services. en-us Tue, 01 Mar 2005 00:00:00 +0530 Mon, 13 May 2024 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117613 Article 12(5)(a) of the India-US tax treaty was read contextually, not by importing the widest domestic-law meaning of "property"; on that approach, a sale of know-how was not automatically treated as a sale of property for excluding ancillary training fees, and the issue required fresh examination by the first appellate authority. Training services were treated as technical services covered by article 12(4), and the treaty's memorandum specifically contemplated technical training within fees for included services. Incidental reimbursement was also treated as part of the service consideration. On that basis, the training fees and reimbursement were taxable in India as fees for included services. Case-Laws Income Tax Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117613