https://www.taxtmi.com/caselaws?id=119573 Consultancy payments for preparation and updation of a market study were not fees for technical services under Article 12(4)(b) of the India-Singapore tax treaty because the services did not make available technical knowledge, skill, know-how or processes to the recipient. Mere data processing or delivery of a report, without transfer of technical capability, did not satisfy the treaty test, so tax was not deductible at source under section 195. The payer was therefore entitled to refund of tax deducted, together with interest under section 244A. The rule of consistency could not override the correct legal position. en-us Thu, 01 Mar 2007 00:00:00 +0530 Wed, 31 Jan 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119573 Consultancy payments for preparation and updation of a market study were not fees for technical services under Article 12(4)(b) of the India-Singapore tax treaty because the services did not make available technical knowledge, skill, know-how or processes to the recipient. Mere data processing or delivery of a report, without transfer of technical capability, did not satisfy the treaty test, so tax was not deductible at source under section 195. The payer was therefore entitled to refund of tax deducted, together with interest under section 244A. The rule of consistency could not override the correct legal position. Case-Laws Income Tax Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119573