https://www.taxtmi.com/caselaws?id=121029 For a non-resident, consideration for a feasibility study report is not taxable in India as fees for technical services unless the services have the required territorial nexus with India and are rendered and utilised in India. Where the preparatory and finalisation work is carried out outside India, the payment is not treated as an outright sale of a report, and the absence of a permanent establishment in India reinforces the position that sections 5(2) and 9(1)(vii) of the Income-tax Act, 1961 do not apply. en-us Fri, 27 Jul 2007 00:00:00 +0530 Thu, 26 Jul 2012 11:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121029 For a non-resident, consideration for a feasibility study report is not taxable in India as fees for technical services unless the services have the required territorial nexus with India and are rendered and utilised in India. Where the preparatory and finalisation work is carried out outside India, the payment is not treated as an outright sale of a report, and the absence of a permanent establishment in India reinforces the position that sections 5(2) and 9(1)(vii) of the Income-tax Act, 1961 do not apply. Case-Laws Income Tax Fri, 27 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121029